Finance Act 2002

Controlled foreign companies

19In section 747A of the Taxes Act 1988 (controlled foreign companies: special rule for computing chargeable profits) in subsection (9), for paragraph (b) (which defines “the appointed day” as such day as may be appointed under section 165(7)(b) of the Finance Act 1993 (c. 34)) substitute—

(b)“the appointed day” is 23rd March 1995..