http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/20

SCHEDULES

SCHEDULE 20Controlled foreign companies and foreign permanent establishments

PART 3Other amendments

Insurance Companies (Reserve) (Tax) Regulations 1996 (S.I. 1996/2991)

48

In regulation 8B for “controlled foreign company” substitute “ CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) ”.