The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022
These Regulations amend various provisions in primary legislation to take into account the new regulatory framework for banking companies.
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Lifecycle
Department
Made
14 Mar 2022
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In force
05 Apr 2022
Enabling power
The Treasury, in exercise of the powers conferred by section 133N(1) and (3A) of the Corporation Tax Act 2009, section 269BE(1)(a), (b) and (d), (1B) and (1C) of the Corporation Tax Act 2010and paragraph 81(1)(a), (b) and (d), (1B) and (2)(c) of Schedule 19 to the Finance Act 2011, make the following Regulations:
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