Introductory text

INCOME TAX

Made 23rd March 2005

Laid before the House of Commons 23rd March 2005

Coming into force 13th April 2005

The Treasury, in exercise of the powers conferred upon them by section 59E of the Taxes Management Act 1970^f1 and section 826A of the Income and Corporation Taxes Act 1988^f2 hereby make the following Regulations:

Annotations

Footnotes

f1: 1970 c. 9. Section 59E was inserted by section 30 of the Finance Act 1998 (c. 36).
f2: 1988 c. 1. Section 826A was inserted by paragraph 1 of Schedule 4 to the Finance Act 1998.