Taxation (International and Other Provisions) Act 2010 section 371RF

Power to amend section 371RE etc.

Section 371RF gives the Treasury regulation-making powers to update or replace the accounting standards test used to determine whether a person controls a company for controlled foreign company (CFC) purposes.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.