Introductory Text
1.Citation and commencement
2.Amendment of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
3.Amendment of regulation 3
4.Insertion of regulation 6A
5.Insertion of regulation 10A
6.Substitution of “an officer of Revenue and Customs”
7.Omission of regulation 23
Signature
Explanatory Note