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.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

application/pdf · 30 Jan 2013 · 23 KB

Instrument

application/pdf · 30 Jan 2013 · 43 KB