OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Draft Regulations laid before the House of Commons under section 1310(4) of the Corporation Tax Act 2009, for approval by resolution of that House.

Corporation Tax

Made ***

Coming into force 31st December 2014

The Treasury make the following Regulations in exercise of the powers conferred by section 465A of the Corporation Tax Act 2009f1.

A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 1310(4) of the Corporation Tax Act 2009f2.

Annotations

Footnotes

f1

2009 c. 4; sections 465A was inserted by paragraph 1 of Schedule 19 to the Finance Act 2010 (c. 13).

f2

Section 1310(4) was amended by paragraph 3 of Schedule 19 to the Finance Act 2010.