The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations 2022
Sections 18A to 18N of the Corporation Tax Act 2010 (c. 4) (“CTA 2010”) make provision for a small profits rate of corporation tax that is lower than the main rate of corporation tax. Sections 18A to 18N CTA 2010 also makes provision for marginal relief that provides a gradual increase in the rate of corporation tax between the small profits rate and the main rate.
Lifecycle
Department
Made
17 Nov 2022
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In force
01 Apr 2023
Enabling power
The Treasury makes the following Regulations in exercise of the power conferred by section 18G(3) of the Corporation Tax Act 2010.
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