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On 11 July 2006 the Income Tax (Amendment) Act 2006 and the Income Tax (Corporate Taxpayers) Act 2006 received Royal Assent, and on 12 July 2006 a series of related regulations and orders were made to bring into force with effect from 6 April 2006:
| - | the 0/19% regime for companies; | |
| - | the distributable profit charge on companies | |
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