# The Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009, Regulation 1: Citation, commencement and interpretation


(1) These Regulations may be cited as the Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009.
(2) These Regulations shall come into force on 1st January 2010.
(3) In these Regulations “FA 2009” means the Finance Act 2009.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111487327/regulation/1 (the official version)
Page: https://openlegislation.uk/draft-corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.