# Finance Act 2009, Paragraph 12

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

(1) The amendments made by this Part have effect in relation to accounting periods of controlled foreign companies beginning on or after the commencement date.
(2) For this purpose “the commencement date” means—
(a) in relation to a controlled foreign company other than a qualifying holding company, 1 July 2009, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The amendments made by this Part have no effect in relation to a qualifying holding company.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-16/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.