<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="ukpga"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1998/36"/><FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1998/36"/><FRBRdate date="1998-07-31" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/><FRBRcountry value="GB-UKM"/><FRBRnumber value="36"/><FRBRname value="1998 c. 36"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/ukpga/1998/36/2026-03-18"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/1998/36/2026-03-18"/><FRBRdate date="2026-03-18" name="validFrom"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/ukpga/1998/36/2026-03-18/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/1998/36/2026-03-18/data.akn"/><FRBRdate date="2026-09-02+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#enactment" date="1998-07-31" eId="date-enacted" source="#"/><eventRef date="1998-07-31" eId="date-1998-07-31" source="#"/><eventRef date="2016-09-15" eId="date-2016-09-15" source="#"/><eventRef date="2026-03-18" eId="date-2026-03-18" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#body" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#part-III" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#part-III-chapter-I" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction refersTo="#period-from-2026-03-18" type="jurisdiction"/><restriction href="#body" refersTo="#period-from-2016-09-15" type="jurisdiction"/><restriction href="#part-III" refersTo="#period-from-2016-09-15" type="jurisdiction"/><restriction href="#part-III-chapter-I" refersTo="#period-from-2016-09-15" type="jurisdiction"/><restriction href="#part-III-chapter-I-crossheading-controlled-foreign-companies" refersTo="#period-from-1998-07-31" type="jurisdiction"/><restriction href="#section-113" refersTo="#period-from-1998-07-31" type="jurisdiction"/></restrictions><otherAnalysis source=""/></analysis><temporalData source="#"><temporalGroup eId="period-from-1998-07-31"><timeInterval start="#date-1998-07-31" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2016-09-15"><timeInterval start="#date-2016-09-15" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2026-03-18"><timeInterval start="#date-2026-03-18" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="enactment" href="" showAs="EnactmentDate"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/></references><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/ukpga/1998/36/section/113</dc:identifier><dc:title>Finance Act 1998</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1998-07-31</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-22</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-03-18</dct:valid><ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1998"/><ukm:Number Value="36"/><ukm:EnactmentDate Date="1998-07-31"/><ukm:ISBN Value="0105436984"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" Row="722" Comments="Unable to locate Sch. 18 Pt. 9C - 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Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"><ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section><ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Corporation Tax Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-paragraph-454-11" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/454/11">para. 454(11)</ukm:Section><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Pt. 1</ukm:Section><ukm:Section Ref="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-1329-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1">s. 1329(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2009-04-01" Qualification="with effect in accordance with" OtherQualification="s. 1329(1)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-616a6c86946c77d6dbcbfe88df4ab094" AffectingEffectsExtent="E+W+S+N.I." 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Sch. 18 Pt. 9C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(11), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1998/36" Modified="2023-10-10T08:56:11Z" AppliedModified="2019-04-15T10:26:14.212591+01:00" RequiresApplied="false" AffectedYear="1998" AffectingNumber="25" AffectingYear="2006" Type="substituted" AffectingProvisions="Sch. 3 para. 9"><ukm:AffectedTitle>Finance Act 1998</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18">Sch. 18 </ukm:Section><ukm:Section Ref="schedule-18-part-9C" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/9C" FoundRef="schedule-18">Pt. 9C</ukm:Section> title</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2006</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/3/paragraph/9">para. 9</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2006-07-19" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 10"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/1998/36/pdfs/ukpga_19980036_en.pdf" Date="2015-02-15"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="850"/><ukm:BodyParagraphs Value="181"/><ukm:ScheduleParagraphs Value="669"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="4"/></ukm:Statistics></proprietary></meta><body eId="body"><part eId="part-III"><num>Part III</num><heading> Income Tax, Corporation Tax and Capital Gains Tax</heading><chapter eId="part-III-chapter-I"><num>Chapter I</num><heading> Income Tax and Corporation Tax</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-I-crossheading-controlled-foreign-companies"><heading> Controlled foreign companies</heading><section eId="section-113" uk:target="true"><num>113</num><heading> Miscellaneous amendments.</heading><content><p>Schedule 17 to this Act (which makes provision in relation to controlled foreign companies) shall have effect.</p></content></section></hcontainer></chapter></part></body></act></akomaNtoso>