The Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012
1Citation and commencement
2Amendment of Part 7 of the Taxation (International and Other Provisions) Act 2010
3(1) Amend section 292 (statement of allocated exemptions: requirements) as...
4For section 293 substitute— Statement of allocated exemptions: effect (1) This section applies to a financing income amount of...
5(1) Amend section 296 (failure of reporting body to submit...
6In section 298 (balancing payments between group companies: no tax...
7In section 314A (the financing income amounts of a chargeable...
2012 No. 3045
Corporation Tax

The Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 298A(1), (4) and (5) of the Taxation (International and Other Provisions) Act 20101, make the following Regulations: