45. The amendments made by regulation 16(2) to section 133I of the Corporation Tax Act 2009 do not apply in relation to times in the period beginning with 1 December 2001 and ending with the time those amendments come into force.
Commencement Information
I1Reg. 45 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1