Introductory text
Corporation Tax
Made 8th December 2010
Laid before the House of Commons 10th December 2010
Coming into force 4th January 2011
The Commissioners for Her Majesty’s Revenue and Customsf1 make these Regulations exercising their powers in section 135 of the Finance Act 2002f2.
Annotations
Footnotes
- f1
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Formerly the Commissioners of Inland Revenue, but section 135(1) of the Finance Act 2002 (c. 23) was amended in this respect by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 95(1)(a) and S.I. 2005/1126 (C. 51).
- f2
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2002 c. 23; section 135 was amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 95(1) and Schedule 2, paragraph 12(1) and S.I. 2005/1126 (C. 51), and by the Finance Act 2007 (c. 11), section 93.