Introductory text

Corporation Tax

Made 3rd December 2012

Laid before the House of Commons 4th December 2012

Coming into force 31st December 2012

The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 6(3), 7(2)(e), 8(2) and 37 of Schedule 17 (Part 2: Transitional Provision) to the Finance Act 2012^f1.