# The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2012, Introduction: Introductory text


Income Tax
Made 19th November 2012
Laid before the House of Commons 21st November 2012
Coming into force 21st December 2012
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 724(1)(c) of the Income Tax (Trading and Other Income) Act 2005.

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Source: https://www.legislation.gov.uk/uksi/2012/2902/introduction (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.