OpenLegislation

Introductory text

Original text. Later amendments are not shown.

COrporation tax

Made 26th March 2007

Laid before the House of Commons 27th March 2007

Coming into force 17th April 2007

The Treasury make the following Order in exercise of the powers conferred by section 431A(1), (2), (6) 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”.