OpenLegislation

Introductory text

Original text. Later amendments are not shown.

corporation tax

Made 5th December 2007

Laid before the House of Commons 6th December 2007

Coming into force 27th December 2007

The Treasury make the following Regulations in exercise of the powers conferred by section 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996f1.

Annotations

Footnotes

f1

1996 c. 8. Section 85B was inserted by paragraph 3 of Schedule 10 to the Finance Act 2004 (c. 12) and paragraph 19B was inserted by paragraph 36 of that Schedule.