Introductory text
Income Tax
Made 23rd January 2024
Laid before the House of Commons 25th January 2024
Coming into force 11th March 2024
The Treasury, in exercise of the powers conferred by section 297D(2)(c), (3) and (4) 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)