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The Taxes (Amendments) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 689
- PART 5
- Regulation 46
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46. The amendments made by regulation 17(8) to section 635(2) of the Corporation Tax Act 2010 do not apply in determining whether condition A in section 635(2) is met by reference to a time before the amendments come into force.
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