Introductory text
Capital Gains Tax
Corporation Tax
Made 9th July 2012
Laid before the House of Commons 10th July 2012
Coming into force 1st August 2012
The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18(5) of the Finance (No. 2) Act 2005f1:
Annotations
Footnotes
- f1
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2005 c. 22; section 18 was amended by paragraphs 603 and 605 of Schedule 1 to the Income Tax Act 2007 (c. 3) and paragraphs 668 and 669 of Schedule 1 to the Corporation Tax Act 2009 (c. 4).