Introductory text

Income Tax

Corporation Tax

Made 17th March 2014

Laid before the House of Commons 18th March 2014

Coming into force 8th April 2014

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005^f1, section 622A of the Corporation Tax Act 2010^f2, section 354 of the Taxation (International and Other Provisions) Act 2010^f3 and section 217 of the Finance Act 2013^f4.

Annotations

Footnotes

f1: 2005 c. 22.
f2: 2010 c. 4, section 622A was inserted by section 50 of the Finance Act 2011 (c. 11).
f3: 2010 c. 8.
f4: 2013 c. 29.