Introductory text
Capital Gains Tax
Made 11th March 2013
Laid before the House of Commons 13th March 2013
Coming into force 6th April 2013
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 57 of the Taxes Management Act 1970f1.
Annotations
Footnotes
- f1
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1970 c. 9; section 57 has been relevantly amended by Part III of Schedule 14 to the Finance Act 1971 (c. 68), Schedule 8 to the Capital Gains Tax Act 1979 (c. 14) and paragraph 2(1) and (2) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c.12). In addition, Article 3 and paragraph 37 of Schedule 1 of S.I. 2009/56 amended section 57 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make these Regulations.