Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 3: Corporation tax: general
In Chapter 8 of Part 22 of CTA 2010 (exemptions), after section 987 insert—
The amendment made by this section is treated as having come into force on 16 January 2012, but, in relation to any time before 22 November 2012, section 987A of CTA 2010 has effect as if paragraph (a) were omitted.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
