Introductory text

CAPITAL GAINS TAX

INCOME TAX

VALUE ADDED TAX

Made 13th May 2025

Coming into force 31st May 2025

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 11(c), (d) and (e) and 22(4) of Schedule 26 to the Finance Act 2021^f1.

In accordance with paragraph 22(2) of Schedule 26 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.