OBS_VALUE: <ul><li><a href=http://www.legislation.gov.uk/ukpga/2006/25 target=_blank>Finance Act 2006(last updated in September 2016, Part 3, Chapter 3)</a></li><li><a href=http://www.legislation.gov.uk/ukpga/2010/4/contents target=_blank>Corporation Tax Act 2010(last updated in April 2018)</a></li></ul>