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Introductory text

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Income Tax

Made 18th July 2012

Laid before the House of Commons 19th July 2012

Coming into force 10th August 2012

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 809VJ(4) and (5) of the Income Tax Act 2007f1:

Annotations

Footnotes

f1

2007 c. 3. Section 809VJ was inserted by paragraph 7 of Schedule 12 to the Finance Act 2012 c. 14.