The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2013
These Regulations amend the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999 (S.I. 1999/358) to change the definition of a group to allow the parent company of group to be resident in an EEA state other than the United Kingdom.
Lifecycle
Department
Made
29 Jan 2013
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In force
11 Mar 2013
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 32 of the Finance Act 1998.
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