Introductory text
CORPORATION TAX
Approved by the House of CommonsMade at 1.50 p.m. on 1st December 2025
Laid before the House of Commons at 4.30 p.m. on 1st December 2025
Coming into force 15th January 2026
The Treasury make these Regulations in exercise of the power conferred by section 357YW(1) of the Corporation Tax Act 2010f1.
Annotations
Footnotes
- f1
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2010 c. 4; section 357YW was inserted by section 38(3) of the Finance (No. 2) Act 2015 (c. 33).