Introductory text
corporation tax
Made 18th December 2006
Laid before the House of Commons 18th December 2006
Coming into force 8th January 2007
The Treasury make the following Order in exercise of the powers conferred upon them by section 431A(1), (2) and (7) of the Income and Corporation Taxes Act 1988f1.
Annotations
Footnotes
- f1
-
1988 c. 1. Section 431A was inserted by paragraph 2 of Schedule 6 to the Finance Act 1990 (c. 29) and substituted by paragraph 3 of Schedule 9 to the Finance (No. 2) Act 2005 (c. 22). Subsection (7) is cited because of the definition it ascribes to “insurance company taxation provision”.