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Statutory Instrument

The Corporation Tax (Variation of the Relevant Percentage) Order 2011

Citation
S.I. 2011/2885
As at
Sections
2
Section 1Commencement, citation and effect

(1) This Order may be cited as the Corporation Tax (Variation of the Relevant Percentage) Order 2011.

(2) This Order comes into force on 23rd December 2011 and has effect for accounting periods beginning on or after 1st January 2012.

Section 2Variation of the relevant percentage

In subsection (1) of section 310 of the Corporation Tax Act 2010 (the relevant percentage), for “6%” substitute “10%”.

2 sections

Cite this legislation

The Corporation Tax (Variation of the Relevant Percentage) Order 2011 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2011-2885

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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