Introductory text

Income Tax

Corporation Tax

Capital Gains Tax

Stamp Duty Reserve Tax

Made 10th December 2008

Laid before the House of Commons 11th December 2008

Coming into force 1st January 2009

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005^f1.