Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
Section 835WExempt period exemption
Summary
The purpose of this exemption is to provide controlling companies with a ‘grace period’ for newly acquired CFCs during which the controlling company ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.