Introductory text
CORPORATION TAX
Made 24th March 2025
Laid before the House of Commons 25th March 2025
Coming into force 15th April 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act 1998f1.
Annotations
Footnotes
- f1
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1998 c. 36; Schedule 18, paragraph 83WA was inserted by section 7 of, and paragraph 3(1) of Schedule 6 to, the Finance Act 2024 (c. 3).