Introductory text
Taxes
Made 25th February 2019
Laid before the House of Commons 26th February 2019
Coming into force 19th March 2019
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 135(1), (2)(a), (d), (e) and (g), (4)(a), (c) and (d), (7) and (10) of the Finance Act 2002f1, make the following Regulations:
Annotations
Footnotes
- f1
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2002 c. 23; section 135 was amended by paragraph 95 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) and by section 93(2) and (3) of the Finance Act 2007 (c. 11). Subsection (10) is cited in particular for the meaning of “specified”.