# The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017, Introduction: 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 2010, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2017/1224/introduction (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-financial-statements-group-mismatches-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.