Introductory text

Draft Order laid before the House of Commons under section 788(10) of the Income and Corporation Taxes Act 1988 and section 173(7) of the Finance Act 2006 for approval by resolution of that House.

income tax

Corporation tax

capital gains tax

Made **

At the Court at Buckingham Palace, the * day of

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 1988^f1 (“ICTA”) and section 173(7) of the Finance Act 2006 (“FA 2006”) and approved by a resolution of the House.

Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788 of ICTA, and section 173(1) to (3) of FA 2006, by and with the advice of Her Privy Council, orders as follows—

Annotations

Footnotes

f1: 1988 c. 1. Section 788 is extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12). It has also been amended: the relevant amendments are those made by section 198(1) and (2) of the Finance Act 2003 (c.14) and section 176 of the Finance Act 2006 (c. 25). Section 176 of the Finance Act 2006 substituted a new subsection (10) in section 788.