Introductory text

Corporation Tax

Made 17th December 2008

Laid before the House of Commons 17th December 2008

Coming into force 7th January 2009

The Treasury make the following Regulations in exercise of the powers conferred by sections 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996^f1, paragraph 17C of Schedule 26 to the Finance Act 2002^f2 and paragraphs 52(1) and (2) of Schedule 4 to the Finance Act 2005^f3.

Annotations

Footnotes

f1: 1996 c. 8; section 85B was inserted by paragraph 3 of Schedule 10 to the Finance Act 2004 (c. 12). Paragraph 19B was inserted by paragraph 36 of that Schedule.
f2: 2002 c. 23; paragraph 17C was inserted by paragraph 50 of Schedule 10 to the Finance Act 2004.
f3: 2005 c. 7.