Statutory Instruments
Corporation Tax
Capital Gains Tax
Made
7th March 2022
Laid before the House of Commons
9th March 2022
Coming into force
1st April 2022
The Treasury, in exercise of the powers conferred by sections 598(1) and (4)(b) and 606(4) and (7)(b) of the Corporation Tax Act 2009(1), make the following Regulations:
2009 c. 4; section 606(4) was amended by paragraph 68 of Schedule 7 to the Finance (No. 2) Act 2015 (c. 33).