Introductory text

Corporation Tax

Income Tax

Made 25th April 2022

Laid before the House of Commons 26th April 2022

Coming into force 17th May 2022

The Treasury, in exercise of the powers conferred by sections 623(2)(b), 624 and 625 of the Corporation Tax Act 2010^f1, make the following Regulations.

Annotations

Footnotes

f1: 2010 c. 4; section 624 was amended by section 65(1) to (4) of the Finance Act 2016 (c. 24) and section 625 was amended by section 65(5) of that Act.