Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 20 Controlled foreign companies and foreign permanent establishments

PART 4 Commencement provision

Commencement provision relating to controlled foreign companies etc

53 The amendment made by paragraph 31 above has no effect in relation to dividends or other distributions received before 1 January 2013 (and the relevant provisions of Chapter 4 of Part 17 of ICTA continue to have effect accordingly notwithstanding the repeal of that Chapter by paragraph 14 above).