# The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022, Introduction: Introductory text


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 2022, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2022/266/introduction (the official version)
Page: https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.