Introductory text

INCOME TAX

CAPITAL GAINS TAX

Made 10th October 2005

Laid before the House of Commons 11th October 2005

Coming into force 1st November 2005

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 25(3) and (3A) of the Finance Act 1990^f1 and sections 132 and 133(1) and (2) of the Finance Act 1999^f2, and now vested in them^f3, make the following Regulations:

Annotations

Footnotes

f1: 1990 c. 29; sub-sections (3) and (3A) were substituted by section 39 of the Finance Act 2000 (c. 17).
f2: 1999 c. 16.
f3: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11).