INTM217000 - Controlled Foreign Companies: guidance relating to superseded legislation

Table of contents

INTM217010Lower level of taxation: accounting periods straddling 16 March 1993
INTM217020Acceptable distribution policy: distribution standard for accounting periods beginning before 28 November 1995
INTM217030Exempt activities test: wholesale, distributive or financial business – accounting periods beginning before 17 March 1998
INTM217040Set off of surplus ACT: accounting periods ending on or before 5 April 1999
INTM217050The Public Quotation Condition: accounting periods ending on or before 6 December 2006
INTM217060Foreign exchange and currency account