SI 2024/286 The Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024

Published on: 05 March 2024

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations appoint 1 April 2024 for the purposes of commencing the amendments to the Corporation Tax Act 2009 made by Finance Act 2024, Sch 1 except those which relate to assignments and nominations and ancillary provisions for orders and regulations.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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