# Finance Act 1996, Section 182: Controlled foreign companies.


Schedule 36 to this Act (which contains amendments of Chapter IV of Part XVII of the Taxes Act 1988) shall have effect in relation to accounting periods of a controlled foreign company, within the meaning of that Chapter, beginning on or after 28th November 1995.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/182 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-182
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.