OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Draft Regulations laid before Parliament under section 161(4) of the Small Business, Enterprise and Employment Act 2015, for approval by resolution of each House of Parliament.

Disclosure Of Information

Made ***

Coming into force in accordance with article 1

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 10(1) of the Small Business, Enterprise and Employment Act 2015f1.

In accordance with section 161(4) of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

Annotations

Footnotes

f1

2015 c. 26.