The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012

Made: 14th December 2012

Laid before the House of Commons: 17th December 2012

Coming into force: 7th January 2013

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Citation, commencement, effect and interpretation

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Amendment to Part 7 of the Taxation (International and Other Provisions) Act 2010

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Amendment to the Tax Treatment of Financing Costs and Income (Correction of Mismatches) Regulations 2010

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Election that these Regulations do not apply

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Signed

Nick Lodge — Jim Harra — Two of the Commissioners for Her Majesty’s Revenue and Customs — 14th December 2012

Explanatory note

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Footnotes

[^f00001]: 2010 c. 8; section 336A was inserted by paragraph 28 of Schedule 5 to the Finance (No 3) Act 2010 (c. 33).

[^f00002]: Section 332C was inserted by paragraph 27 of Schedule 5 to the Finance (No 3) Act 2010.

[^f00003]: “The Corporation Tax Acts” is defined in Schedule 1 to the Interpretation Act 1978 (c. 30) as meaning the enactments relating to the taxation of the income and chargeable gains of companies and of company distributions”.

[^f00004]: S.I. 2010/3025.

[^f00005]: 2010 c. 4.

[^f00006]: 2004 c. 12.

[^f00007]: 2004 c. 12. Sections 196C, 196E and 196G were inserted by paragraph 15 of Schedule 13 to the Finance Act 2012 (c. 14).

[^f00008]: 1970 c. 9; section 108(3) was amended and subsection (4) was inserted by paragraph 2 of Schedule 41 to the Finance Act 2003 (c. 14).

Editorial notes