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Introductory text

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Corporation Tax

Tonnage Tax

Made 28th February 2019

Laid before the House of Commons 1st March 2019

Coming into force 22nd March 2019

The Treasury make these Regulations in exercise of the powers conferred by paragraph 22C(1)(a), (2)(a) and (7) of Schedule 22 to the Finance Act 2000f1.

Annotations

Footnotes

f1

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