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Regulation 7 Corporation Tax Act 2009

Original text. Later amendments are not shown.

(1)

The Corporation Tax Act 2009f1 is amended as follows.

(2)

In section 507(2A), in the definition of “multilateral trading facility”—

(a)

for paragraph (c) substitute—

“(c)

a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;

(b)

omit the words from “and in paragraph (c)” to the end.

Annotations

Footnotes

f1

2009 c. 4. Section 507 was relevantly amended by S.I. 2019/689.