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Corporation Tax

Made 20th November 2017

Laid before the House of Commons 23rd November 2017

Coming into force 15th December 2017

The Secretary of State, in exercise of the power conferred by section 1216CB(2) of the Corporation Tax Act 2009f1 and with the approval of the Treasury, makes the following Regulations.

Annotations

Footnotes

f1

2009 c. 4. Part 15A of the Act, which contains section 1216CB, was inserted by paragraph 1 of Schedule 16 to the Finance Act 2013 (c. 29).