xmlns:atom="http://www.w3.org/2005/Atom"
47(1)Regulation 8A is amended as follows.
(2)In paragraph (1)—
(a)in sub-paragraph (a) for “controlled foreign company” substitute “CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010)”, and
(b)in sub-paragraph (b) for “controlled foreign company” substitute “CFC”.
(3)In paragraph (4)—
(a)for “controlled foreign company’s” substitute “CFC’s”, and
(b)for “the company” substitute “the CFC”.