Corporate tax | Commentary

D4.301A …

Corporate tax | Commentary

[Division D4.3]     [Rewritten—CFCs—Pre 1 January 2013]

Destinations for rewritten material

D4.301A …

The list below details the destinations of rewritten Simon's content:

D4.301 [Rewritten—Outline of the legislation]

Rewritten to D4.460

D4.302 [Deleted—Meaning of controlled foreign company]

Deleted as obsolete.

D4.303 [Deleted—Meaning of control by UK residents]

Deleted as obsolete.

D4.304 [Deleted—Accounting periods of a non-resident company]

Deleted as obsolete.

D4.305 [Deleted—Territory of residence]

Deleted as obsolete.

D4.306 [Deleted—Election and designation for territory of residence]

Deleted as obsolete.

D4.307 [Deleted—Lower level of taxation]

Deleted as obsolete.

D4.308 [Deleted—Designer tax rates]

Deleted as obsolete.

D4.309 [Deleted—Exemptions from liability to CFC tax]

Deleted as obsolete.

D4.310 [Deleted—Power of Treasury to disapply exemptions from

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