Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
International
F165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F266. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
67 Dual resident companies: controlled foreign companies.
F31
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F32
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3
In Schedule 25 to that Act—
a
paragraphs 2(1)(c) and 4(1)(c) shall be omitted,
F5b
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F5c
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4
Subsections (1) and (2) above shall apply on and after 20th March 1990 and subsection (3) above shall apply to dividends paid on or after that date.
68 Movements of capital between residents of member States.
F61
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F62
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3
M1In section 98 of the Taxes Management Act 1970 (penalties for failure to furnish information and for false information)—
a
in subsection (1), after the words “Subject to” there shall be inserted the words “
the provisions of this section and
”
;
F7b
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F7c
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F7d
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4
This section shall apply to transactions carried out on or after 1st July 1990.
69 European Economic Interest Groupings.
Schedule 11 to this Act (which makes provision about the taxation of income and gains in the case of European Economic Interest Groupings) shall have effect.