# Finance Act 2011, Paragraph 14


(1) The amendments made by paragraph 9 are treated as always having had effect.
(2) The other amendments made by this Schedule have effect in relation to accounting periods of controlled foreign companies beginning on or after 1 January 2011.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-12/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.