Introductory text

Draft Regulations laid before the House of Commons under section 19(4) of the Finance (No. 2) Act 2005, for approval by resolution of the House of Commons.

INCOME TAX

CORPORATION TAX

CAPITAL GAINS TAX

Made 2006

Coming into force 2006

The Treasury, in exercise of the powers conferred upon them by sections 17(3) and 18 of the Finance (No. 2) Act 2005^f1 and section 152 of the Finance Act 1995^f2 make the following Regulations:

Annotations

Footnotes

f1: 2005 c. 22.
f2: 1995 c. 4; section 152 was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16) and Article 90 of S.I. 2001/3629.