Introductory text

Draft Regulations laid before the House of Commons under section 221 of the Finance Act 2012, for approval by resolution of that House.

Capital Gains Tax

Corporation Tax

Income Tax

Stamp Duty

Stamp Duty Reserve Tax

Made ***

Coming into force in accordance with regulation 1(1)

A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 221(6) of the Finance Act 2012.