Introductory text

Income Tax

Made 1st February 2021

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

Annotations

f1: 2007 c. 3; section 21 was amended by paragraph 11 of Schedule 1 to the Finance Act 2008 (c. 9) (“FA 2008”) and section 4(2) of the Finance Act 2014 (c. 26) (“FA 2014”). Section 57 was amended by section 4(3) of the Finance Act 2009 (c. 10) (“FA 2009”), section 4(6) of the Finance Act 2012 (c. 14), Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013 (c. 2) (“SLRA 2013”), section 4(3) of FA 2014, section 5(10) of the Finance Act 2015 (c. 11) (“FA 2015”) and section 5(4)(a) of the Finance Act 2019 (c. 1) (“FA 2019”).