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Statutory Instruments
Corporation Tax
Income Tax
Made
28th February 2018
Laid before the House of Commons
1st March 2018
Coming into force
23rd March 2018
The Treasury, in exercise of the powers conferred by section 164(4)(b) of the Taxation (International and Other Provisions) Act 2010(1), make the following Order:
2010 c. 8; section 164(4) was substituted by the Finance Act 2011 (c.11), section 58 and then amended by Finance Act 2016 (c.24), section 75(1).
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