Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 16 U.K. Controlled foreign companies

Part 2 U.K. Amendment of exempt activities exemption

Qualifying holding companies: definition of “relevant accounting period” U.K.

16 U.K. For the purposes of paragraph 17 an accounting period of a qualifying holding company is a “relevant accounting period” if it—

(a) begins on or after 1 July 2009, and

(b) ends on or before the 1 July [F1 2012].

Textual Amendments

F1 Word in Sch. 16 para. 16(b) substituted (retrospectively) by Finance Act 2011 (c. 11), Sch. 12 paras. 9(4), 14(1)