(SI 2009/3313 revoked by F(No. 2)A 2017)

Made on 15 December 2009 by the Treasury, in exercise of the powers conferred by para. 62(4) of Sch. 15 to the Finance Act 2009. Operative from 1 January 2010.

History

SI 2009/3313 revoked by F(No. 2)A 2017, s. 20 and Sch. 5, para. 11(3)(c) with effect in relation to periods of account of worldwide groups that begin on or after 1 April 2017 (subject to the provisions of Sch. 5, para. 25–36). Former SI 2009/3313 read as follows:

“CITATION, COMMENCEMENT AND INTERPRETATION

1(1)  These Regulations may be cited as the Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009.

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