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Statutory Instruments
CORPORATION TAX
Made
21st July 2005
Laid before the House of Commons
21st July 2005
Coming into force
12th August 2005
The Treasury, in exercise of the powers conferred on them by section 463 of the Income and Corporation Taxes Act 1988(1), make the following Regulations:
1988 c. 1; section 463 was amended by section 50 of the Finance Act 1990 (c. 29), paragraphs 10 and 22 of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48), section 171 of the Finance Act 1996 (c. 8) and Article 52(2)(i) of S.I. 2001/3629.
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