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Introductory text

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Corporation Tax

Income Tax

Made 7th December 2015

Laid before the House of Commons 8th December 2015

Coming into force 1st January 2016

The Treasury make the following Regulations in exercise of the powers conferred by section 47 of the Finance Act 2009f1 and section 30(1) of the Finance Act 2012f2.

Annotations

Footnotes

f1

2009 c. 10.

f2

2012 c. 14.