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Statutory Instruments
Corporation Tax
Made
at 1.55 p.m. on 11th March 2024
Laid before the House of Commons
at 4.30 p.m. on 11th March 2024
Coming into force
1st April 2024
The Treasury make these Regulations in exercise of the powers conferred by sections 1112J, 1138A(1)(b) and 1142E of the Corporation Tax Act 2009(1).
2009 c. 4. Sections 1112J and 1138A were inserted respectively by paragraphs 8 and 9(12) of Schedule 1 to the Finance Act 2024 (c. 3) with effect in relation to accounting periods beginning on or after 1st April 2024 (see paragraph 16(1) of that Schedule and S.I. 2024/286); section 1142E was inserted by paragraph 9(18) of that Schedule.
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