Introductory text
United Kingdom
Corporation Tax
Made 9th September 2014
Laid before the House of Commons 10th September 2014
Coming into force 1st October 2014
The Treasury make the following Regulations in exercise of the powers conferred by section 59E(1) of the Taxes Management Act 1970f1.C1
Annotations
Modifications
- C1
Regulations modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 39(1)
Footnotes
- f1
-
1970 c. 9; section 59E was inserted by section 30 of the Finance Act 1998 (c. 36) and has been amended by section 92(2) of the Finance Act 2002 (c. 23), by paragraph 155 of Schedule 1 to the Corporation Tax Act 2010 (c. 4), by paragraph 58 of Schedule 19 to the Finance Act 2011 (c. 11), by paragraph 102 of Schedule 20 to the Finance Act 2012 (c. 14) and paragraph 9 of Schedule 30 to the Finance Act 2013 (c. 29). See section 59E(10) for the meaning of “prescribed”. This power is exercised by statutory instrument which is subject to annulment in pursuance of a resolution of the House of Commons in accordance with section 1171 of the Corporation Tax Act 2010.