Statutory Instruments

2022 No. 239

Corporation Tax

Capital Gains Tax

The Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022

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:

(1)

2009 c. 4; section 606(4) was amended by paragraph 68 of Schedule 7 to the Finance (No. 2) Act 2015 (c. 33).