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Introductory text

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Income Tax

Made 23rd March 2020

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) were inserted by, section 19(2) of the Finance Act 2016 (c. 24).