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Statutory Instruments
Corporation Tax
Made
20th November 2017
Laid before the House of Commons
23rd November 2017
Coming into force
15th December 2017
The Secretary of State, in exercise of the power conferred by section 1216CB(2) of the Corporation Tax Act 2009(1) and with the approval of the Treasury, makes the following Regulations.
2009 c. 4. Part 15A of the Act, which contains section 1216CB, was inserted by paragraph 1 of Schedule 16 to the Finance Act 2013 (c. 29).
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