OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Income Tax

Made 10th March 2008

Laid before the House of Commons 11th March 2008

Coming into force 6th April 2008

The Treasury make the following Order in compliance with the duty imposed upon them by sections 257C(3) and 265(1A) of the Income and Corporation Taxes Act 1988f1.

Annotations

Footnotes

f1

1988 c. 1. Sections 257 to 257F were substituted for section 257 by section 33 of the Finance Act 1988 (c. 39), and section 257C(3) was relevantly amended by paragraph 34(2) of Schedule 1 to the Income Tax Act 2007 (c. 3) and regulation 55(c) of S.I. 2005/3229. Section 265 was substituted by paragraph 8 of Schedule 3 to the Finance Act 1988, and subsection (1A) was inserted by section 56(2) of the Finance Act 1997 (c. 16).