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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 12: Real Estate Investment Trusts

Chapter 11: Part 12: supplementary
Section 603: Regulations

1896.This section provides that regulations made under the Part may make provision for various other purposes. It is based on section 144 of FA 2006.

1897.This section is in line with other general regulation-making provisions and includes a specific reference to the making of “supplemental” provision.

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