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The Corporation Tax (Notice of Coming within Charge — Information) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2502
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations prescribe the information which a company is required to give under section 55(2)(c) of the Finance Act 2004. They apply to accounting period beginning on or after 22nd July 2004.
Regulation 1 provides for the citation and commencement of the Regulations and defines certain expressions used in them.
Regulation 2 prescribes the information to be given under section 55(2)(c).
It is anticipated that these Regulations will have a negligible effect on business costs, and accordingly no regulatory impact assessment has been prepared.
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