Introductory text

United Kingdom

INCOME TAX

Made 17th December 1998

Laid before the House of Commons 17th December 1998

Coming into force 7th January 1999

The Treasury, in exercise of the powers conferred on them by sections 59DA(8) and 59E of the Taxes Management Act 1970^f1, section 826A of the Income and Corporation Taxes Act 1988^f2 and section 30 of the Finance Act 1998, hereby make the following Regulations:C1 C2 C3 C4 C5 C6 C7 C8 C9

Annotations

Modifications

C1: Regulations applied (with modifications) (24.7.2002) by Finance Act 2002 (c. 23), s. 93(2)-(6)
C2: Regulations applied (with modifications) (19.7.2011) by Finance Act 2011 (c. 11), s. 7(7)-(10)
C3: Regulations modified (17.7.2013) by Finance Act 2013 (c. 29), s. 202(11)
C4: Regulations excluded (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 35, 48 (with Sch. 5 para. 36)
C5: Regulations applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 16 (with ss. 15(1), 16(1), 17 (as amended (20.3.2025) by Finance Act 2025 (c. 8), s. 17(2)(b)))
C6: Regulations applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 15 (with ss. 15(1), 16(1), 17)
C7: Regulations applied (with modifications) (10.1.2023) by Finance Act 2023 (c. 1), s. 1(4)-(8) (with s. 1(9))
C8: Regulations modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 306(3)-(7)
C9: Regulations applied (with modifications) (20.3.2025) by Finance Act 2025 (c. 8), s. 15(4)-(8)

Footnotes

f1: 1970 c. 9. Section 59DA was inserted by paragraph 29(2) of Schedule 19 to the Finance Act 1998 (c. 36) and section 59E was inserted by section 30 of that Act.
f2: 1988 c. 1; section 826A was inserted by paragraph 1(2) of Schedule 4 to the Finance Act 1998.