2014 No. 3237
Corporation Tax
The Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations 2014
Made 8th December 2014
Laid before the House of Commons 9th December 2014
Coming into force 31st December 2014

The Treasury, in exercise of the powers conferred by sections 371RF(1)(b) and (2) of the Taxation (International and Other Provisions) Act 2010, make the following Regulations:
2010 c. 8. Sections 371RE and 371RF were inserted by paragraph 1 of Schedule 20 to the Finance Act 2012 (c. 14).