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Statutory Instruments

2015 No. 1999

Corporation Tax

Income Tax

The Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015

Made

7th December 2015

Coming into force

1st January 2016

The Treasury in exercise of the powers conferred by sections 26(3) and 30(3) of the Finance Act 2012(1) make the following Order.