- Draft legislation
This is a draft item of legislation item. This draft has since been made as a UK Statutory Instrument: The Real Estate Investment Trusts (Prescribed Arrangements) Regulations 2009 No. 3315
Draft Regulations laid before the House of Commons under section 136A(4) of the Finance Act 2006, for approval by resolution of the House of Commons.
Draft Statutory Instruments
Corporation Tax
Made
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Coming into force
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The Treasury make the following Regulations in exercise of the powers conferred by sections 136A of the Finance Act 2006(1) and paragraph 8(2) of Schedule 34 to the Finance Act 2009(2).
In accordance with section 136A(4) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.
2006 c. 25. Section 136A was inserted by paragraph 8(1) of Schedule 34 to the Finance Act 2009 (c. 10).
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