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Introductory text

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Income Tax

Made 10th January 2019

The Treasury, in exercise of the power conferred by section 218(2D) of the Finance Act 2004f1, make the following Regulations.

Annotations

Footnotes

f1

2004 c. 12. Section 218(2) was amended by, and subsections (2A) to (2D) of section 218 were inserted by, section 19(2) of the Finance Act 2016 (c. 24).