# The Controlled Foreign Companies (Excluded Territories) Regulations 2012, Regulation 5: Further requirement to be met for excluded territories exemption to apply


For the purposes of Chapter 11 of Part 9A of TIOPA 2010, Part 2 of the Schedule specifies a further requirement which must be met in order for the excluded territories exemption to apply for a CFC’s accounting period.

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Source: https://www.legislation.gov.uk/uksi/2012/3024/regulation/5 (the official version)
Page: https://openlegislation.uk/controlled-foreign-companies-excluded-territories-regulations-2012/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.