Finance Act 2005 (c. 7)

Part 2 U.K. Income tax, corporation tax and capital gains tax

Chapter 9 U.K. International matters

Controlled foreign companies U.K.

F1 90 Foreign taxation of group as single entity: exclusion of ADP CFCs U.K.

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Textual Amendments

F1 S. 90 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(h) (with Sch. 16 para. 78)