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Statutory Instruments
Corporation Tax
Made
15th December 2009
Coming into force
15th December 2009
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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