Introductory text

Enforcement

Made 8th December 2015

Laid before the House of Commons 9th December 2015

Coming into force 25th January 2016

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 3(2), 8(2)(a), 8(2)(c), 8(2)(d), 8(4)(b) and 23(1) of Schedule 8 to the Finance (No.2) Act 2015 ^f1.