Introductory text
CORPORATION TAX
Made 9th March 2026
Laid before the House of Commons 10th March 2026
Coming into force 1st April 2026
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; Paragraph 83WA of Schedule 18 was inserted by section 7 of, and paragraph 3(1) of Schedule 6 to, the Finance Act 2024 (c. 3).