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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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835L. Application of Part to a controlled foreign company

Where in any accounting period a company is a controlled foreign company, the provisions of this Part shall apply accordingly in relation to that accounting period, except as otherwise provided for in this Part.

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Inserted by FA18 s27(1). Applies as respects an accounting period of a controlling company commencing on or after 1 January 2019.