Statutory Instruments

2012 No. 3111

Corporation Tax

The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012 (revoked)F1

Made

14th December 2012

Laid before the House of Commons

17th December 2012

Coming into force

7th January 2013

F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Regulations revoked (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(3)(g)