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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

( 1 )

1998 c. 36 .

( 2 )

S.I. 1999/358 as amended by S.I. 2003/1861 and 2010/669 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2013 (2013/157)
Version from: original only

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