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Statutory Instruments

2009 No. 2810

Income Tax

Corporation Tax

The Manufactured Interest (Tax) (Amendment) Regulations 2009

Made

11 a.m. on 21st October 2009

Laid before the House of Commons

21st October 2009

Coming into force

at 1.15 p.m. on 21st October 2009

The Treasury make the following Regulations in exercise of the powers conferred by section 585 of the Income Tax Act 2007( 1 ).

Citation, commencement and effect

1. These Regulations may be cited as the Manufactured Interest (Tax) (Amendment) Regulations 2009, shall come into force at 1.15 p.m. on 21st October 2009, and shall have effect in relation to payments of manufactured interest made or treated as made on or after 1.15 p.m. on that day.

Revocation of the Manufactured Interest (Tax) Regulations 2007

2.The Manufactured Interest (Tax) Regulations 2007 ( S.I. 2007/2488 ) are revoked.

Dave Watts

Tony Cunningham

Two of the Lords Commissioners of Her Majesty’s Treasury

21st October 2009

( 1 )

2007 c. 3 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Manufactured Interest (Tax) (Amendment) Regulations 2009 (2009/2810)

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