# The Capital Gains Tax (Amendment) Regulations 2013, Introduction: 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 1970.

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Source: https://www.legislation.gov.uk/uksi/2013/557/introduction (the official version)
Page: https://openlegislation.uk/capital-gains-tax-amendment-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.