# The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012, Regulation 3: CFC control test


The CFC rules apply to the insurance company by reference to its interest in the principal CFC or any associated CFC only if the insurance company controls the principal CFC by virtue of section 371RE of TIOPA 2010 (control determined by reference to accounting standards).

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Source: https://www.legislation.gov.uk/uksi/2012/3044/regulation/3 (the official version)
Page: https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.