# The Partnerships (Restrictions on Contributions to a Trade) Regulations 2005, Introduction: Introductory text


Draft Regulations laid before the House of Commons under section 118ZN(5) of the Income and Corporation Taxes Act 1988 and section 122A(5) of the Finance Act 2004, for approval by resolution of the House of Commons.
INCOME TAX
Made 2005
Coming into force 22nd July 2005
A draft of this instrument has been laid before the House of Commons in accordance with section 118ZN(5) of the Income and Corporation Taxes Act 1988 and section 122A(5) of the Finance Act 2004 and approved by a resolution of the House of Commons.
Accordingly, the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 118ZN(2) to (4) of the Income and Corporation Taxes Act 1988 and section 122A(2) to (4) of the Finance Act 2004, make the following Regulations:

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110730143/introduction (the official version)
Page: https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.