Statutory Instruments
Income Tax
Corporation Tax
Made
27th November 2013
Laid before the House of Commons
28th November 2013
Coming into force in accordance with regulation 1(1)
The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3)(a) and (b) and 18(1) of the Finance (No. 2) Act 2005(1).
2005 c. 22, section 18 was amended by paragraph 136 of Schedule 46 to the Finance Act 2013 (c. 29).