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Introductory text

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Income Tax

Made 25th February 2019

Laid before the House of Commons 26th February 2019

Coming into force 19th March 2019

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 289A(2A)(a) and (8) of the Income Tax (Earnings and Pensions) Act 2003f1, make the following Regulations:

Annotations

Footnotes

f1

2003 c. 1. Section 289A(2A)(a) and (8) was inserted by section 10 of the Finance Act 2019 (c. 1).