The Controlled Foreign Companies (Excluded Countries) Regulations 1998 No. 3081

SCHEDULE 2 ACCOUNTING PERIODS BEGINNING ON OR AFTER 9TH JULY 1998

PART II SPECIFIED TERRITORIES WITH QUALIFICATIONS

1.  Companies obtaining any special tax benefit under the Law of 31st July 1929, the decree of 17th December 1938 or the Grand Ducal Regulation of 29th July 1977 (holding companies).