SI 2024/1307 The Controlled Foreign Companies (Reversal of State Aid Recovery) Regulations 2024

Published on: 12 December 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to enable the repayment of tax and interest collected from multinational groups in accordance with a European Commission state aid decision which has now been overturned on appeal.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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