2022 No. 770
Corporation Tax
The Corporate Interest Restriction (Electronic Communications) Regulations 2022
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(a), (4)(a) and 136 of the Finance Act 20021 and now exercisable by them2, and paragraph 3 of Schedule 7A to the Taxation (International and Other Provisions) Act 20103.