Statutory Instruments
2013 No. 157
Corporation Tax
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2013
Made
29th January 2013
Laid before the House of Commons
30th January 2013
Coming into force
11th March 2013
The Treasury make the following Regulations in exercise of the powers conferred by section 32 of the Finance Act 1998( 1 ).
Citation and commencement
1. These Regulations may be cited as the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2013 and come into force on 11th March 2013.
Amendment of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
2. —(1) In regulation 6(1) of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999( 2 ) (definition of group), for “the United Kingdom” substitute “an EEA state”.
(2) The amendment made by paragraph (1) has effect in relation to distributions made on or after 11 March 2013.
Mark Lancaster
Desmond Swayne
Two of the Lords Commissioners of Her Majesty’s Treasury
29th January 2013
S.I. 1999/358 as amended by S.I. 2003/1861 and 2010/669 .