2011 No. 2885
Corporation Tax
The Corporation Tax (Variation of the Relevant Percentage) Order 2011
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the power conferred by section 310(2) of the Corporation Tax Act 20101.
Commencement, citation and effect1
1
This Order may be cited as the Corporation Tax (Variation of the Relevant Percentage) Order 2011.
2
This Order comes into force on 23rd December 2011 and has effect for accounting periods beginning on or after 1st January 2012.
Variation of the relevant percentage2
In subsection (1) of section 310 of the Corporation Tax Act 2010 (the relevant percentage), for “6%” substitute “10%”.
James DuddridgeAngela WatkinsonTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)