# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017, Regulation 18


In section 357YS (appeal against deduction), in subsection (2), in the words before paragraph (a), after “given” insert “to Her Majesty’s Revenue and Customs”.

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Source: https://www.legislation.gov.uk/uksi/2017/364/regulation/18 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.