http://www.legislation.gov.uk/uksi/2012/3111The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012 (revoked)Corporation taxTaxenCORPORATION TAXStatute Law Database2025-11-25Expert Participation2017-11-16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012 No. 3111Corporation TaxThe Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012 (revoked)<CommentaryRef Ref="key-9fa28e054be0b3c9967c2bc00f657364"/>Made14th December 2012Laid before the House of Commons17th December 2012Coming into force7th January 2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Citation, commencement, effect and interpretation1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendment to Part 7 of the Taxation (International and Other Provisions) Act 20102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Amendment to the Tax Treatment of Financing Costs and Income (Correction of Mismatches) Regulations 20103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Election that these Regulations do not apply4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 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)