Introductory text
INCOME TAX
Made 24th March 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 60(4) and 61(6) of the Finance (No. 2) Act 2017f1.
Annotations
Footnotes
- f1
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2017 c. 32. Section 61(6) of the Finance (No. 2) Act 2017 is amended by section 258(7) of the Finance Act 2026 (c. 11)