Introductory text

United Kingdom

Corporation Tax

Made 18th July 2013

Laid before the House of Commons 22nd July 2013

Coming into force 13th August 2013

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1216CB and 1216CC(7) of the Corporation Tax Act 2009 M1.

Regulations 3 to 5 of, and Schedule 1 to, these Regulations are made with the approval of the Treasury in accordance with section 1216CB(2) of that Act.

Annotations

Marginal citations

M1: 2009 c.4. Part 15A of the Act, which contain sections 1216CB and 1216CC(7), was inserted by Schedule 16 to the Finance Act 2013 (c.29).