Introductory text

Draft Regulations laid before the House of Commons under section 98C(2F)(c) of the Taxes Management Act 1970, for approval by resolution of that House.

taxes

Made ***

Coming into force in accordance with regulation 1

A draft of these Regulations was laid before, and approved by, the House of Commons.

Accordingly, the Treasury make the following Regulations in exercise of the powers conferred by section 98C(2A) to (2C)(a) of the Taxes Management Act 1970^f1:

Annotations

Footnotes

f1: 1970 (c. 9); section was inserted by section 108(9)(b) of the Finance Act 2007 (c. 11).