The Transfer of the Northern Ireland Water Service (Tax) Regulations 2007
1Citation and commencement
2Interpretation
3Capital allowances: transfer of plant or machinery
4Capital allowances: determination of capital value of industrial buildings etc.
5Amendment of company tax return following determination by Secretary of State
6Chargeable gains: transfer values
7Chargeable gains: degrouping charges
8Ownership of successor company: issue of securities
9Modification of transfer schemes

2007 No. 766

corporation tax

The Transfer of the Northern Ireland Water Service (Tax) Regulations 2007

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred by section 67 of the Finance (No. 2) Act 20051, make the following Regulations: