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Finance Act 2012

Schedule 16

101.Schedule 16 contains minor and consequential amendments to other Acts that flow from this new legislation.

102.Paragraph 87 inserts a new section 213A into the Taxation of Capital Gains Act (TCGA) 1992. This provides a power for HM Treasury to make regulations to ensure that the new Controlled Foreign Companies rules in Schedule 20 of FB2012 interact appropriately with section 212 TCGA.

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