Introductory text
Corporation Tax
Capital Gains Tax
Made 8th February 2011
Laid before the House of Commons 9th February 2011
Coming into force 6th March 2011
The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005f1 and section 354 of the Taxation (International and Other Provisions) Act 2010f2.
Annotations
Footnotes
- f1
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2005 c.22. Section 18 was amended by paragraph 605 of Schedule 1 to the Income Tax Act 2007 (c.3) and paragraph 669 of Schedule 1 to the Corporation Tax Act 2009 (c.4).
- f2