# Corporation Tax Act 2009, Paragraph 27


The reference in section 106(1)(a) to regulations made for England and Scotland by the Secretary of State includes a reference to regulations made for Great Britain by the Secretary of State before 1 July 1999.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/27 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.