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The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012
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Statutory Instruments
2012 No. 3111
Corporation Tax
The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012
Made
14th December 2012
Laid before the House of Commons
17th December 2012
Coming into force
7th January 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 336A of the Taxation (International and Other Provisions) Act 2010(1).
(1)
2010 c. 8; section 336A was inserted by paragraph 28 of Schedule 5 to the Finance (No 3) Act 2010 (c. 33).
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