Section 67 Dual resident companies: controlled foreign companies.

United Kingdom

(1)

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(2)

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(3)

In Schedule 25 to that Act—

(a)

paragraphs 2(1)(c) and 4(1)(c) shall be omitted,

(b)

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(c)

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(4)

Subsections (1) and (2) above shall apply on and after 20th March 1990 and subsection (3) above shall apply to dividends paid on or after that date.

Annotations

F1: S. 67(1)(2) repealed (3.5.1994 with effect in accordance with section 251 of the amending Act) by 1994 c. 9, ss. 251, 258, Sch. 26 Pt. VIII(1) Note
F2: S. 67(3)(b)(c) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(a) (with Sch. 16 paras. 7 8)