Introductory text
Income Tax
Corporation Tax
Capital Gains Tax
Made 6th February 2015
Laid before the House of Commons 9th February 2015
Coming into force 2nd March 2015
The Commissioners for Her Majesty’s Revenue and Customsf1 in exercise of the powers conferred by section 283(1) of, and paragraphs 8(1), 8(3) and 9(2) of Schedule 34 to, 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”.