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Introductory text

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CORPORATION TAX

Made 13th February 2006

Coming into force 1st April 2006

The Treasury are satisfied that the percentage of the tonnage tax fleet which is Community-flagged has not decreased on average over the period prescribed in Article 2(a) of this Order.

Accordingly the Treasury, in exercise of the powers conferred upon them by paragraphs 22B(2) and 22C of Schedule 22 to the Finance Act 2000f1, make the following Order:

Annotations

Footnotes

f1

2000 c. 17; paragraphs 22A to 22C were inserted by paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7).