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Introductory text

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Corporation Tax

Income Tax

Made 28th January 2021

Laid before the House of Commons 1st February 2021

Coming into force 22nd February 2021

The Treasury, in exercise of the powers conferred by section 106(2)(f), (3) and (4) of the Finance Act 2020f1, makes the following Regulations:

Annotations

Footnotes

f1

2020 c. 14.