http://www.legislation.gov.uk/ukdsi/2012/9780111519134/article/1

The Enactment of Extra-Statutory Concessions Order 2012

Corporation tax

Tax

Income tax

en

King's Printer of Acts of Parliament

2016-01-28

CORPORATION TAX

INCOME TAX

INSURANCE PREMIUM TAX

2012-03-01

This Order is made under section 160 of the Finance Act 2008 (c. 9) and enacts a number of existing HMRC extra-statutory concessions (“ESCs”). This Order comes into force on 1st March 2012 and the individual articles enacting concessions have effect from a variety of dates on or after 1st March 2012.