# The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007, Introduction: Introductory text


INCOME TAX
Made 12th March 2007
Laid before the House of Commons 13th March 2007
Coming into force 6th April 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999, and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2007/792/introduction (the official version)
Page: https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.