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Regulation 5 Corporation Tax Act 2009

Original text. Later amendments are not shown.

In section 697 of the Corporation Tax Act 2009f1 (exceptions to section 696)—

(a)

in subsection (1)(a), omit “, EEA central counterparty”;

(b)

in subsection (6), omit “, EEA central counterparty”.

Annotations

Footnotes

f1

2009 c. 4. Section 697 was amended by the Taxation (International and Other Provisions) Act 2010 (c. 8) paragraph 93 of Schedule 8, and by S.I. 2013/504 and 2017/1064.