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Corporation Tax

Made 17th December 2014

Laid before the House of Commons 18th December 2014

Coming into force 1st April 2015

The Treasury make the following Order in exercise of the powers conferred by sections 662(5A) and 663(5A) of the Corporation Tax Act 2010f1:

Annotations

Footnotes

f1

2010 c.4. Sections 662(5A) and 663(5A) were inserted by paragraphs 6 and 7 of Schedule 21 to the Finance Act 2013 (c.29).