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Introductory text

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Corporation Tax

Made 6th September 2016

Laid before the House of Commons 7th September 2016

Coming into force 30th September 2016

The Treasury make the following Regulations in exercise of the powers conferred by sections 23(1) and (5) of the Postal Services Act 2011f1.

Annotations

Footnotes

f1

2011 c.5; these Regulations are made in respect of corporation tax which is a relevant tax under section 23(9); BCL is a fund within section 21(1)(c) as it was established by the Secretary of State to hold the assets transferred pursuant to the Postal Services Act 2011 (Transfer of Assets) Order 2012 (S.I. 2012/688).