Laws

Statutory instrument

Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2026

Already law. It stays law unless either House votes to annul it within 40 days.

Number: SI 2026/196
Procedure: Made negative
Laid by: HM Treasury
Laid before Parliament: 4 March 2026
Made: 2 March 2026
Comes into force: 26 March 2026

Read it on legislation.gov.uk

Its path through Parliament

2 March 2026
Instrument created
2 March 2026
Instrument made (signed into law)
4 March 2026 · Commons
Laid before the House of Commons
26 March 2026
Instrument comes into force as law
14 April 2026 · Commons
Considered by the Select Committee on Statutory Instruments (SCSI)
14 April 2026 · Commons
Not drawn to the special attention of the House by the Select Committee on Statutory Instruments (SCSI)
29 April 2026
Objection period ends
29 April 2026
Instrument remains law
29 April 2026 · Commons
Procedure concluded in the House of Commons

Source: UK Parliament Statutory Instruments API
Contains Parliamentary information licensed under the Open Parliament Licence v3.0.
All laws made without a vote