The Enactment of Extra-Statutory Concessions Order 2012
1Citation and commencement
2De minimis exemption: insurance premium tax
3Reduction of cash equivalent where car is shared: income tax
4Sale of memorials and niches by crematoria: income tax
5Sale of memorials and niches by crematoria: corporation tax
6Compensation for compulsory slaughter of animals: income tax
7In section 221 of the Income Tax (Trading and Other...
8In Part 2 of Schedule 4 to that Act (index...
9The amendments made by articles 6 to 8 have effect...
10Compensation for the compulsory slaughter of animals: corporation tax
11In Schedule 4 to the Corporation Tax Act 2009 (index...
12The amendments made by articles 10 and 11 have effect...
13Groups of companies arrangements: corporation tax
14(1) In the Corporation Tax Act 2010, after section 174...
15The amendments made by articles 13 and 14 have effect...
16Distributions in respect of share capital prior to dissolution of company: corporation tax
17In section 122 of the Taxation of Chargeable Gains Act...
18The amendments made by articles 16 and 17 have effect...

2012 No. 266

Corporation Tax
Income Tax
Insurance Premium Tax

The Enactment of Extra-Statutory Concessions Order 2012

Made

Coming into force

The Treasury make the following Order in exercise of the power conferred by section 160 of the Finance Act 20081.

In accordance with section 160(7) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.