Introductory text
United Kingdom
Corporation Tax
Made 5th March 2024
Laid before the House of Commons 8th March 2024
Coming into force 1st April 2024
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act 1998f1, section 132 of the Finance Act 1999f2, section 135 and 136 of the Finance Act 2002f3 and now exercisable by themf4.
Annotations
Footnotes
- f1
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1998 c. 36; Schedule 18, paragraph 83WA was inserted by paragraph 3 of Schedule 6 to the Finance Act 2024, section 7.
- f2
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1999 c. 16; section 132 (1) was amended by section 411 (2) of, and paragraph 156 of Schedule 17 to, the Communications Act 2003 (c. 21), S.I. 2003/1900 and 2003/3142.
- f3
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2002 c. 23; section 135 of the Finance Act 2002 was amended by section 53 (1) of, and paragraph 95 (1) of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11), section 93 of the Finance Act 2007 (c. 11) and article 2 (2) (h) of S.I. 2005/1126.
- f4
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By virtue of section 5 (2) of the Commissioners for Revenue and Customs Act 2005 functions previously exercisable by the Commissioners of Inland Revenue are now exercisable by the Commissioners for His Majesty’s Revenue and Customs.