The Taxes (Amendments) (EU Exit) Regulations 2019

Transitional and savings provisionsU.K.

This section has no associated Explanatory Memorandum

46.  The amendments made by regulation 17(8) to section 635(2) of the Corporation Tax Act 2010 do not apply in determining whether condition A in section 635(2) is met by reference to a time before the amendments come into force.

Commencement Information

I1Reg. 46 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1