Defined term

“controlled foreign company”

Defined in 5 Acts and 1 statutory instrument.

  1. Finance Act 2000 Act 2 definitions
  2. Finance Act 2002 Act 2 definitions
  3. Finance Act 2009 Act 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.