Introductory text
Corporation Tax
Made 17th December 2014
Coming into force 31st December 2014
The Treasury make the following Regulations in exercise of the powers conferred by section 465A of the Corporation Tax Act 2009f1.
A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 1310(4) of the Corporation Tax Act 2009f2.
Annotations
Footnotes
- f1
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2009 c. 4; sections 465A was inserted by paragraph 1 of Schedule 19 to the Finance Act 2010 (c. 13).
- f2
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Section 1310(4) was amended by paragraph 3 of Schedule 19 to the Finance Act 2010.