Introductory text
Corporation Tax
Made 22nd July 2014
Laid before the House of Commons 24th July 2014
Coming into force 19th August 2014
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1217CB and 1217CC(7) of the Corporation Tax Act 2009 M1.
Regulations 4 to 11 of these Regulations are made with the approval of the Treasury in accordance with section 1217CB(2) of that Act.
Annotations
Marginal citations
- M1
2009 c.4. Part 15B of the Act, which contains sections 1217CB and 1217CC, was inserted by Schedule 17 to the Finance Act 2013 (c.29). It was further amended by section 34 of the Finance Act 2014 (c.26).