Corporation Tax Act 2009U.K.
This section has no associated Explanatory Memorandum
5. In section 697 of the Corporation Tax Act 2009 M1 (exceptions to section 696)—
(a)in subsection (1)(a), omit “, EEA central counterparty”;
(b)in subsection (6), omit “, EEA central counterparty”.
Commencement Information
I1Reg. 5 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(4)
Marginal Citations
M12009 c. 4. Section 697 was amended by the Taxation (International and Other Provisions) Act 2010 (c. 8) paragraph 93 of Schedule 8, and by S.I. 2013/504 and 2017/1064.