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Statutory Instruments
Corporation Tax
Income Tax
Made
25th April 2022
Laid before the House of Commons
26th April 2022
Coming into force
17th May 2022
The Treasury, in exercise of the powers conferred by sections 623(2)(b), 624 and 625 of the Corporation Tax Act 2010(1), make the following Regulations.
2010 c. 4; section 624 was amended by section 65(1) to (4) of the Finance Act 2016 (c. 24) and section 625 was amended by section 65(5) of that Act.
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