http://www.legislation.gov.uk/ukpga/1988/1/section/752C
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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PART XVII TAX AVOIDANCE
F2CHAPTER IV CONTROLLED FOREIGN COMPANIES
Annotations:
Amendments (Textual)
752CF3 Interpretation of apportionment provisions.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 17 Ch. 4 (ss. 747-756) omitted (with effect in accordance with Sch. 20 paras. 49, 50 of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 14