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Introductory text

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Income Tax

Made 6th December 2012

The Treasury make the following Order in exercise of the powers conferred by sections 21(5) and 57(6) of the Income Tax Act 2007f1:

Annotations

Footnotes

f1

2007 c. 3; section 21 was amended by paragraph 11 of Schedule 1 to the Finance Act 2008 (c. 9) (“FA 2008”). Section 57 was amended by section 4(3) of the Finance Act 2009 (c. 10) (“FA 2009”) and section 4(6) of the Finance Act 2012 (c. 14) (“FA 2012”).