Introductory text
INCOME TAX
Made 14th July 2025
Laid before the House of Commons 15th July 2025
Coming into force 8th August 2025
The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act 2020f1.
Annotations
Footnotes
- f1
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2020 c. 14. Paragraph 2(6) of Schedule 15 was amended by section 12 of the Finance Act 2024 (c. 3).