Introductory text
Income Tax
Made 20th February 2018
The Treasury, in exercise of the powers conferred by section 218(2D) of the Finance Act 2004f1, make the following Regulations.
Annotations
Footnotes
- f1
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2004 c. 12. Section 218(2) and (3) was amended by, and subsection (2D) was inserted by, section 19(2) of the Finance Act 2016 (c. 24).