Part VIII Miscellaneous
Finance Act 1994 (1994 c 9) | Legislation

Part VIII Miscellaneous

(1) COMPANIES TREATED AS NON-RESIDENT

ChapterShort titleExtent of repeal
1988 c 1The Income and Corporation Taxes Act 1988.In section 468F, in subsection (1)(c) the words “and not a dual resident†and in subsection (8) the definition of “dual residentâ€.
In section 742(8) the words “, or regarded for the purposes of any double taxation arrangements having effect by virtue of section 788 as resident in a territory outside the
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