# Finance Act 2009, Paragraph 25


(1) The amendments made by this Part have effect in relation to accounting periods of controlled foreign companies ending on or after 1 January 2010.
(2) For this purpose “accounting period” and “controlled foreign company” have the same meaning as they have for the purposes of Chapter 4 of Part 17 of ICTA.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-16/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.