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Introductory text

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Corporation Tax

Approved by the House of Commons

Made at 11.00 a.m. on 13th March 2017

Laid before the House of Commons at 3.30 p.m. on 13th March 2017

Coming into force 14th March 2017

The Treasury make the following Regulations in exercise of the power conferred by sections 357YW(1), (3) and (6) of the Corporation Tax Act 2010f1.

Annotations

Footnotes

f1

2010 c. 4; section 357YW was inserted by section 38(3) of the Finance (No. 2) Act 2015 (c. 33).