# The Partnerships (Restrictions on Contributions to a Trade) Regulations 2006, Introduction: Introductory text


Draft Regulations laid before the House of Commons under section 122A(5) of the Finance Act 2004, for approval by resolution of the House of Commons.
INCOME TAX
Made 2006
Coming into force 2006
A draft of this instrument has been laid before the House of Commons in accordance with 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 make the following Regulations in exercise of the powers conferred by sections 122A(2) to (4) of the Finance Act 2004, and now vested in them.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110745329/introduction (the official version)
Page: https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.