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Introductory text

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Income Tax

Made 12th March 2014

Laid before the House of Commons 13th March 2014

Coming into force 6th April 2014

The Treasury, in exercise of the powers conferred by section 715 of the Income Tax (Earnings and Pensions) Act 2003f1, makes the following Regulations:

Annotations

Footnotes

f1

2003 c.1; section 715 was amended by paragraphs 102(1), 103(2) (a) and 118 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), and S.I 2005/1126, S.I. 2009/56, S.I. 2009/3054.