Introductory text
United Kingdom
Income Tax
Made 27th November 2015
Laid before the House of Commons 30th November 2015
Coming into force 21st December 2015
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 289A(6)(a) and (7) of the Income Tax (Earnings and Pensions) Act 2003f1, make the following Regulations:C1
Annotations
Modifications
- C1
Regulations modified (12.2.2019) by Finance Act 2019 (c. 1), s. 10(10)
Footnotes
- f1
-
2003 c. 1. Section 289A was inserted by section 11 of the Finance Act 2015 (c. 11).