Regulation 5 Corporation Tax Act 2009I1
United Kingdom
In section 697 of the Corporation Tax Act 2009 M1 (exceptions to section 696)—
(a)
in subsection (1)(a), omit “, EEA central counterparty”;
(b)
in subsection (6), omit “, EEA central counterparty”.
Annotations
Marginal citations
- M1
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.
Commencement
- I1
Reg. 5 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(4)