OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Corporation Tax

Made 9th March 2022

Laid before the House of Commons 10th March 2022

Coming into force 1st April 2022

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 43 and 44 of the Finance Act 2022f1, make the following Regulations:

Annotations

Footnotes

f1

2022 c. 3.