Introductory text
Corporation Tax
Made 3rd December 2012
Laid before the House of Commons 5th December 2012
Coming into force 1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 371KB(2) and (3) of the Taxation (International and Other Provisions) Act 2010f1.
Annotations
Footnotes
- f1
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2010 c. 8. As inserted by paragraph 1of Schedule 20 to the Finance Act 2012 (c. 14).