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Statutory instrument laid in the House of Commons, on Wednesday, 9 March 2022 by Lucy Frazer on behalf of the Treasury. It was made on Monday, 7 March 2022.


Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations


Secondary information

Type
Statutory instrument
Reference
SI 2022/239 
Session
2021-22
Coming into force
Friday, 1 April 2022
Procedure
Negative
40 days scrutiny period
Laying authority
Act
Contains explanatory memorandum
Yes
Subjects
Contracts Currencies Corporation tax Financial services Regulation Shares
Legislation
Corporation Tax Act 2009
Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022
Library location
Commons Library: UP 1048 2021-22
Link
View this Statutory instrument on www.legislation.gov.uk