The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017 No. 454

1. Introductory Text

2. 1. Citation, commencement and application

3. 2. Amendment of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999

4. 3. Regulation 3 (interpretation)

5. 4. Regulations 7 to 10A

6. 5. Regulation 11 (computation of shadow ACT)

7. 6. Regulation 22 (life assurance companies)

8. Signature

9. Explanatory Note