Introductory text

Draft Regulations laid before the House of Commons under section 103 of the Finance Act 2005, for approval by resolution of the House of Commons.

corporation tax

income tax

inheritance tax

stamp duty

Made

Coming into force

A draft of this instrument was laid before the House of Commons in accordance with section 103 of the Finance Act 2005^f1 and approved by resolution of that House;

Now, therefore, the Treasury, in exercise of the powers conferred upon them by section 103 of the Finance Act 2005 hereby make the following Regulations:

Annotations

Footnotes

f1: 2005 (c. 7).