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The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022

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2.  Chapter 9 of Part 3 of the Corporation Tax Act 2009 (trade profits: other specific trades)(1) is amended as follows.

(1)

Sections 133F, 133G and 133H were inserted by section 18(1) of the Finance (No. 2) Act 2015. Sections 133F(2A) and (2B) were inserted by section 56(2) of the Finance Act 2016 (c. 24). Section 133F(7) was amended by sections 56(3) and (4) of the Finance Act 2016.

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