# The Business Investment Relief Regulations 2012, Introduction: Introductory text


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 2007:

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Source: https://www.legislation.gov.uk/uksi/2012/1898/introduction (the official version)
Page: https://openlegislation.uk/business-investment-relief-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.