Introductory text

Draft Regulations laid before the House of Commons under section 103(5) of the Finance Act 2005 for approval by resolution of that House.

income tax

Made

Coming into force

A draft of these Regulations was laid before the House of Commons in accordance with section 103(5) of the Finance Act 2005^f1 and approved by a resolution of that House.

Accordingly, the Treasury make the following Regulations in exercise of the power conferred by section 103(1) of the Finance Act 2005.

Annotations

Footnotes

f1: 2005 c.7.