Introductory text

Corporation Tax

Made 29th June 2015

Laid before the House of Commons 1st July 2015

Coming into force 23rd July 2015

The Secretary of State, in exercise of the powers conferred by sections 1216CB(2) and 1216CC(7) of the Corporation Tax Act 2009^f1, makes the following Regulations.

Regulations 2, 4, 5 and 7 are made with the approval of the Treasury in accordance with section 1216CB(2) of that Act.

Annotations

Footnotes

f1: 2009 c. 4. Part 15A of the Act, which contains sections 1216CB and 1216CC(7), was inserted by Schedule 16 to the Finance Act 2013 (c. 29). That Part was further amended by section 33 of the Finance Act 2014 (c. 26) and by sections 30 and 31 of the Finance Act 2015 (c. 3).