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Statutory Instruments
CORPORATION TAX
INCOME TAX
Made
3rd November 2022
Laid before the House of Commons
8th November 2022
Coming into force
1st January 2023
The Treasury make the following Order in exercise of the powers conferred by section 164(4)(b) of the Taxation (International and Other Provisions) Act 2010(1).
2010 c. 8; section 164(4) was substituted by section 58 of the Finance Act 2011 (c. 11) and amended by section 75(1) of the Finance Act 2016 (c. 24).
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