# The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012, Introduction: 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 1992.

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Source: https://www.legislation.gov.uk/uksi/2012/3044/introduction (the official version)
Page: https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.