Introductory text
Income Tax
Made 23rd May 2023
Laid before House of Commons 25th May 2023
Coming into force 15th June 2023
The Treasury, in exercise of the powers conferred by section 297D(2)(c), (3) and (5) of the Income Tax (Earnings and Pensions) Act 2003f1, make the following Regulations:
Annotations
Footnotes
- f1
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2003 c. 1. Section 297D was inserted by section 8(1) of the Finance Act 2018 (c. 3).