Introductory text
United Kingdom
Corporation Tax
Made 5th December 2012
Laid before the House of Commons 7th December 2012
Coming into force 1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 371FD of the Taxation (International and Other Provisions) Act 2010f1.
Annotations
Footnotes
- f1
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2010 c. 8. Section 371FD was inserted by paragraph 1 of Schedule 20 to the Finance Act 2012 c. 14.