Statutory Instruments

2012 No. 3044

Corporation Tax

The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012

Made

6th December 2012

Laid before the House of Commons

7th December 2012

Coming into force

31st December 2012

The Treasury make the following Regulations in exercise of the powers conferred by section 213A of the Taxation of Chargeable Gains Act 1992(1).

(1)

1992 c. 12, section 213A was inserted by paragraph 87 of Schedule 16 to the Finance Act 2012 (c. 14).