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.
2Amendment of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999#
(1)In regulation 6(1) of the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999 (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.
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