The Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021

Madeat 12.00 p.m. on 14th June 2021

Laid before the House of Commons at 4.00 p.m. on 14th June 2021

Coming into force6th July 2021

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 11 of Schedule 2 to the Finance Act 20211.