Regulation 5 Amendment to the Corporation Tax Act 2010
In section 1121 of the Corporation Tax Act 2010 M1 (“company”), in subsection (1), after “does not include a partnership,” insert “ a co-ownership scheme (as defined by section 235A of the Financial Services and Markets Act 2000), ”.
Annotations
Marginal citations
- M1
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (14.12.2023 for the revocation of reg. 25) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/1382, reg. 2(c)(iv)