Introductory text

Corporation Tax

Made 7th December 2017

Laid before the House of Commons 8th December 2017

Coming into force 29th December 2017

The Treasury, in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005^f1, section 45 of the Finance Act 2009^f2, section 624 of the Corporation Tax Act 2010^f3, paragraph 35 of Schedule 5 to the Finance (No. 2) Act 2017^f4, make the following Regulations:

Annotations

Footnotes

f1: 2005 c. 22.
f2: 2009 c. 10, section 45 was amended by paragraphs 706 and 710 of Schedule 1 to the Corporation Tax Act 2010 (c. 4).
f3: 2010 c. 4, section 624 was amended by section 65 of the Finance Act 2016 (c. 24).
f4: 2017 c. 32.