# Finance Act 2012, Paragraph 47


(1) Regulation 8A is amended as follows.
(2) In paragraph (1)—
(a) in sub-paragraph (a) for “controlled foreign company” substitute “ CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) ”, and
(b) in sub-paragraph (b) for “controlled foreign company” substitute “ CFC ”.
(3) In paragraph (4)—
(a) for “controlled foreign company's” substitute “CFC's”, and
(b) for “the company” substitute “ the CFC ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.