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The Commonwealth Development Corporation (Exempt Period) (Appointed Day) Order 2003
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Statutory Instruments
2003 No. 1282
INTERNATIONAL DEVELOPMENT
The Commonwealth Development Corporation (Exempt Period) (Appointed Day) Order 2003
Made
28th April 2003
The Secretary of State, in exercise of the powers conferred upon her by section 20 of, and paragraph 1(1) of Schedule 3 to, the Commonwealth Development Corporation Act 1999(1), hereby makes the following Order:
Citation
1. This Order may be cited as the Commonwealth Development Corporation (Exempt Period) (Appointed Day) Order 2003.
Appointed day
2. The day appointed as the day on which the exempt period shall begin is 1st May 2003.
Clare Short
Secretary of State for International Development
28th April 2003
Explanatory Note
(This note is not part of the Order)
Paragraph 1 of Schedule 3 to the Commonwealth Development Corporation Act 1999 provides for an exempt period during which the Commonwealth Development Corporation will not be chargeable to corporation tax or tax by virtue of section 747(4)(a) of the Income and Corporation Taxes Act 1988 (1988 c. 1: section 747 provides for the imputation of chargeable profits and creditable tax of controlled foreign companies).
This Order appoints 1st May 2003 as the day that will begin the exempt period.
The Commonwealth Development Corporation changed its name to CDC Group plc with effect from 8th December 1999.
(1)
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