SI 2022/286 The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022

Published on: 16 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend definitions within tax legislation specific to banks to reflect changes made by the Financial Conduct Authority (FCA) following the introduction of their new Investment Firm Prudential Regime (IFPR) with effect from 1 January 2022. The Regulations come into force on 5 April 2022.

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

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