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Statutory Instrument

The Controlled Foreign Companies (Excluded Countries) (Amendment) Regulations 2002

Citation
S.I. 2002/1963
As at
Sections
2
Section 1Citation, commencement and effect

(1) These Regulations may be cited as the Controlled Foreign Companies (Excluded Countries) (Amendment) Regulations 2002 and shall come into force on 1st October 2002.

(2) These Regulations have effect in relation to accounting periods beginning on or after 1st October 2002.

Section 2Amendment of regulation 7 of the Controlled Foreign Companies (Excluded Countries) Regulations 1998

(1) Amend regulation 7 of the Controlled Foreign Companies (Excluded Countries) Regulations 1998 as follows.

(2) In paragraph (3)(b)(i) for the words from “would be” to “company” substitute “is a derivative contract”.

(3) Omit paragraph (8).

2 sections

Cite this legislation

The Controlled Foreign Companies (Excluded Countries) (Amendment) Regulations 2002 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2002-1963

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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