Introductory text
Income Tax
Corporation Tax
Made 9th March 2023
Laid before the House of Commons 10th March 2023
Coming into force 31st March 2023
The Treasury make the following Regulations in exercise of the powers conferred by section 1006(3) of the Income Tax Act 2007f1.
Annotations
Footnotes
- f1
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2007 c. 3; provision made under section 1006 of the Income Tax Act 2007 also applies for the purposes of corporation tax by virtue of section 1138 of the Corporation Tax Act 2010 (c. 4).