Introductory text
Corporation Tax
Made 7th December 2017
Laid before the House of Commons 8th December 2017
Coming into force 29th December 2017
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 495 of the Taxation (International and Other Provisions) Act 2010f1, make the following Regulations:
Annotations
Footnotes
- f1
-
2010 c. 8; section 495 was inserted by paragraph 1 of Schedule 5 to the Finance (No. 2) Act 2017 (c. 32). The power to make regulations is conferred on “the Commissioners” which is defined in section 494 as meaning the Commissioners for Her Majesty’s Revenue and Customs.