# Finance Act 2012, Section 180: Controlled foreign companies and foreign permanent establishments


Schedule 20 makes—
(a) provision for and in connection with a charge on UK resident companies which have interests in non-UK resident companies controlled by UK resident persons, and
(b) provision about foreign permanent establishments of UK resident companies.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/180 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-180
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.