# The Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009, Introduction: Introductory text


Draft Regulations laid before the House of Commons under paragraph 62(6) of Schedule 15 to the Finance Act 2009, for approval by resolution of the House of Commons.
Corporation Tax
Made ***
Coming into force 1st January 2010
The Treasury makes the following Regulations in exercise of the powers conferred by paragraph 62(4) of Schedule 15 to the Finance Act 2009.
In accordance with paragraph 62(6) of Schedule 15 to that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111487327/introduction (the official version)
Page: https://openlegislation.uk/draft-corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.