Introductory text
inCome tax
Made 15th November 2007
Laid before the House of Commons 16th November 2007
Coming into force 6th December 2007
The Treasury make the following Regulations in exercise of the powers conferred by sections 312 and 314 of the Income Tax (Trading and Other Income) Act 2005f1.
Annotations
Footnotes
- f1
-
2005 c. 5. Section 312 was amended by section 18(1) to (3) of the Finance Act 2007 (c.11), and section 314 was amended by section 18(5) of the Finance Act 2007.