# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025, Introduction: 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 2010.

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Source: https://www.legislation.gov.uk/uksi/2025/1253/introduction (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.