OpenLegislation

Regulation 6 Transitional provision

Original text. Later amendments are not shown.

Where an accounting period of a company resident outside the United Kingdom—

(a)

would, without amendment, have ended on or after 2nd December 2004; but

(b)

is amended on or after that date so as end before that date

an accounting period of the company shall, for the purposes of Controlled Foreign Companies (Excluded Countries) Regulations 1998, be treated as having ended on that date..