Introductory text

Corporation Tax

Made 15th December 2009

Coming into force 15th December 2009

The Treasury make the following Regulations in exercise of the powers conferred by section 931C(2)(b) and (6) of the Corporation Tax Act 2009^f1^f2.

In accordance with section 1310(4) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.

Annotations

Footnotes

f1: 2009 c. 4.
f2: Section 931C was inserted by section 34 of and Schedule 14 to the Finance Act 2009 (c.10).