36 CFC charge: abolition of relief
Finance (No 2) Act 2015 (2015 c 33) | Legislation

36  CFC charge: abolition of relief

(1)     In Part 9A of TIOPA 2010 (controlled foreign companies), omit section 371UD (relief against sum charged).

(2)     Accordingly, omit the following provisions—

(a)     in CTA 2010, section 398D(6) and (6A);

(b)     in FA 2012, in Schedule 20, paragraph 38;

(c)     in FA 2015, in Schedule 2, paragraphs 6 and 8;

(d)     in

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