# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025, Regulation 1: Citation and commencement


These Regulations may be cited as the Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025 and come into force on 15th January 2026.

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Source: https://www.legislation.gov.uk/uksi/2025/1253/regulation/1 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.