The Controlled Foreign Companies (Excluded Countries) Regulations 1998

3.  Companies obtaining relief from tax in accordance with sections 45 to 55 (international trade incentives), and sections 75 to 84 (warehouse and service incentives), of the Economic Expansion Incentives (Relief from Income Tax) Act(1).

(1)

c. 86, amended by section 4 of Act 36/93 and sections 13 and 14 of Act 1/95.