Introductory text
corporation tax
Made 5th December 2007
Laid before the House of Commons 5th December 2007
Coming into force 1st January 2008
The Treasury make the following Regulations in exercise of the powers conferred by section 508(1A) and (1B) of the Income and Corporation Taxes Act 1988f1.
Annotations
Footnotes
- f1
-
1988 c. 1; section 508 was relevantly amended by section 13 of the Finance (No. 2) Act 2005 (c. 22) and by paragraphs 1 and 100 of Schedule 1 to the Income Tax Act 2007 (c. 3).