OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for approval by resolution of that House.

Income Tax

Made ***

Coming into force 31st May 2017

The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014f1.

A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 48(5) of the Finance Act 2014.

Annotations

Footnotes

f1

2014 c. 26.