Introductory text
Corporation Tax
Made 7th November 2022
Laid before the House of Commons 8th November 2022
Coming into force 31st December 2022
The Treasury, in exercise of the powers conferred by section 259N(3)(b) of the Taxation (International and Other Provisions) Act 2010f1, make the following Regulations.
Annotations
Footnotes
- f1
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2010 c. 8; section 259N was inserted by paragraph 1 of Schedule 10 to the Finance Act 2016 (c. 24) and was amended by section 19(4) of the Finance Act 2019 (c. 1).