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The Resolution of Central Counterparties (Modified Application of Corporate Law and Consequential Amendments) Regulations 2023
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- UK Statutory Instruments
- 2023 No. 1313
- PART 3
- Regulation 12
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Amendment to the Corporation Tax Act 2009
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12. In section 322(5A) of the Corporation Tax Act 2009(1) (release of debts: cases where credits not required to be brought into account), after “2009” insert “or the exercise of a third-country instrument or a stabilisation power under Schedule 11 to the Financial Services and Markets Act 2023”.
(1)
2009 c. 4. Subsection 5A was inserted into section 322 by section 26(3) of the Finance Act 2014 (c. 26) and amended by S.I. 2014/3329.
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