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Introductory text

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Income Tax

Made 27th January 2015

Coming into force 28th January 2015

The Treasury make the following Order in exercise of the powers conferred by sections 238A and 282(A1) of the Finance Act 2004f1:

A draft of this instrument has been laid before the House of Commons in accordance with section 282(1A) of that Act and approved by a resolution of that House.

Annotations

Footnotes

f1

2004 c. 12. Section 282(A1) was inserted by section 75(1) of the Finance Act 2009 (c. 10) and section 238A was inserted by paragraph 17 of Schedule 17 to the Finance Act 2011 (c. 11).