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Introductory text

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Corporation Tax

Made 11th June 2008

Laid before the House of Commons 12th June 2008

Coming into force 7th July 2008

The Treasury make the following Regulations in exercise of the powers conferred by sections 31ZA and 31ZC of the Income and Corporation Taxes Act 1988f1.

Annotations

Footnotes

f1

1988 c. 1. Sections 31ZA and 31ZC were inserted by section 17 of the Finance Act 2007 (c.11).