Statutory Instruments
Corporation Tax
Made
15th December 2009
Coming into force
1st January 2010
The Treasury makes the following Regulations in exercise of the powers conferred by paragraph 62(4) of Schedule 15 to the Finance Act 2009(1).
In accordance with paragraph 62(6) of Schedule 15 to that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.