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The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006
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This Statutory Instrument has been made in consequence of an error in S.I. 2006/2867 and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
2006 No. 3222
corporation tax
The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006
Made
4th December 2006
Laid before the House of Commons
5th December 2006
Coming into force
26th December 2006
The Treasury make the following Regulations in exercise of the powers conferred by section 122 and paragraphs 4 and 19 of Schedule 17 to the Finance Act 2006(1).
Citation and commencement
1. These Regulations may be cited as the Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006 and shall come into force on 26th December 2006.
Amendment of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006
2.—(1) The Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006(2) shall be amended as follows.
(2) Omit regulation 12(5).
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
4th December 2006
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make a minor drafting correction to the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 (S.I. 2006/2867). They do not impose any costs on business.
(1)
(2)
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