Introductory text
Income Tax
Corporation Tax
Capital Gains Tax
Made 5th March 2015
Laid before the House of Commons 6th March 2015
Coming into force 27th March 2015
The Commissioners for Her Majesty’s Revenue and Customsf1 in exercise of the powers conferred by sections 249(3), (10) and (11), 253(2) and (4), 257(2), 259(9), 260(7), 261(2), 268(1), 282(4) and 283(1) of the Finance Act 2014f2 make the following Regulations:
Annotations
Footnotes
- f1
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Section 283(1) of the Finance Act 2014 (c. 26) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs.
- f2
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2014 c. 26. Section 283(1) is an interpretation provision and is cited for the definition of the word “prescribed”.