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Introductory text

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Income Tax

Corporation Tax

Made 27th November 2013

Laid before the House of Commons 28th November 2013

Coming into force in accordance with regulation 1(1)

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3)(a) and (b) and 18(1) of the Finance (No. 2) Act 2005f1.

Annotations

Footnotes

f1

2005 c. 22, section 18 was amended by paragraph 136 of Schedule 46 to the Finance Act 2013 (c. 29).