http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/20/part/3

SCHEDULES

SCHEDULE 20Controlled foreign companies and foreign permanent establishments

PART 3Other amendments

FA 2007

23

1

Paragraph 3 of Schedule 11 to FA 2007 (technical provision made by insurers) is amended as follows.

2

In sub-paragraph (1) for paragraph (b) and the “or” after it substitute—

b
a CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) which carries on general business, or

3

In sub-paragraph (2) for paragraph (b) substitute—

b
a company which for the purposes of Part 9A of the Taxation (International and Other Provisions) Act 2010 has an interest in a CFC (within the meaning of that Part) which carries on general business.