# Finance Act 1990, Section 67: Dual resident companies: controlled foreign companies.

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In Schedule 25 to that Act—
(a) paragraphs 2(1)(c) and 4(1)(c) shall be omitted,
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/section/67 (the official version)
Page: https://openlegislation.uk/finance-act-1990/section-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.