The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999

4. 3. Amendment of regulation 3

5. 4. Insertion of regulation 6A

6. 5. Insertion of regulation 10A

7. 6. Substitution of “an officer of Revenue and Customs”

8. 7. Omission of regulation 23

9. Signature

10. Explanatory Note