Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 21: Other general provisions

Section 1310: Orders and regulations

3354.This section sets out how orders and regulations are to be made or may be annulled. It is based on section 828 of ICTA. The corresponding rule for income tax is in section 873 of ITTOIA.