Introductory text

CORPORATION TAX

Made at 12.49 p.m. on 11th September 2024

Laid before the House of Commons at 4.00 p.m. on 11th September 2024

Coming into force 2nd October 2024

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 83EA of Schedule 18 to the Finance Act 1998^f1, sections 135 and 136 of the Finance Act 2002^f2 and section 1142A(2) of the Corporation Tax Act 2009^f3.

Annotations

Footnotes

f1: 1998 c. 36. Paragraph 83EA of Schedule 18 was inserted by paragraph 13 of Schedule 1 to the Finance (No. 2) Act 2023 (c. 30).
f2: 2002 c. 23. Section 135 was amended by paragraph 95(1) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 93 of the Finance Act 2007 (c. 11).
f3: 2009 c. 4. Section 1142A was inserted by paragraph 2(6) of Schedule 1 to the Finance (No. 2) Act 2023.