Introductory text

United Kingdom

Corporation Tax

Made 14th October 2019

Laid before the House of Commons 15th October 2019

Coming into force 1st January 2020

The Treasury, in exercise of the powers conferred by section 259N(3)(b) of the Taxation (International and Other Provisions) Act 2010^f1, make the following Regulations:

Annotations

Footnotes

f1: 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).