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Draft legislation: the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2016

Draft legislation on changes to Shadow Advance Corporation Tax rules.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory memorandum to the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2016application/pdf The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2016application/pdf

At a glance

TypePolicy paper

First published31 Mar 2016

Last updated31 Mar 2016

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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