The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022

This section has no associated Explanatory Memorandum

18.  In paragraph 81 (powers to amend)(1), in sub-paragraph (1)(b), for “Handbook” substitute “Rulebook”.

(1)

Paragraph 81 was amended by S.I. 2013/636, paragraph 12 of Schedule 26 to the Finance Act 2014, paragraph 34 of Schedule 9(2) to the Finance Act 2018 and section 134(7) of the Finance Act 2021.