Introductory text
Income Tax
Corporation Tax
Made 20th July 2011
Laid before the House of Commons 21st July 2011
Coming into force 11th August 2011
The Treasury make the following Regulations in exercise of the powers conferred by sections 585, 586 and 588 of the Income Tax Act 2007f1 and sections 789, 803 and 804 of the Corporation Tax Act 2010f2.