SI 2012/3111 - TAX TREATMENT OF FINANCING COSTS AND INCOME (CORRECTION OF MISMATCHES: PARTNERSHIPS AND PENSIONS) REGULATIONS 2012
(SI 2012/3111 revoked by F(No. 2)A 2017)
Made on 14 December 2012 by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by s. 336A of the Taxation (International and Other Provisions) Act 2010. Operative from 7 January 2013.
SI 2012/3111 revoked by F(No. 2)A 2017, s. 20 and Sch. 5, para. 11(3)(g) 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 2012/3111 read as follows:
“CITATION, COMMENCEMENT, EFFECT AND INTERPRETATION