Introductory text
Corporation Tax
Made 6th December 2012
Laid before the House of Commons 7th December 2012
Coming into force 31st December 2012
The Treasury make the following Regulations in exercise of the powers conferred by section 213A of the Taxation of Chargeable Gains Act 1992f1.
Annotations
Footnotes
- f1
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1992 c. 12, section 213A was inserted by paragraph 87 of Schedule 16 to the Finance Act 2012 (c. 14).