# Finance Act 2012, Paragraph 17


(1) Schedule 18 (company tax returns) is amended as follows.
(2) In paragraph 1 for “section 747(4)(a) of the Taxes Act 1988 (tax on profits of controlled foreign company)” substitute “ step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies) ”.
(3) In paragraph 8(1), in the third step, for paragraph 2 substitute—
“2 Any sum charged at step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies).”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.