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SCHEDULES

SCHEDULE 15U.K.Controlled foreign companies

Abolition of public quotation exemptionU.K.

8(1)In section 748(1) of ICTA (cases where apportionment under section 747(3) does not apply), omit paragraph (c) (together with the “or” at the end of it).U.K.

(2)In Schedule 25 to ICTA (supplementary provision in relation to cases where apportionment under section 747(3) does not apply), omit Part 3 (the public quotation condition).