Introductory text
Income Tax
Made 5th March 2008
Laid before the House of Commons 5th March 2008
Coming into force 6th April 2008
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations, in exercise of the powers conferred by section 658(3) of the Income and Corporation Taxes Act 1988 M1 and section 724 of the Income Tax (Trading and Other Income) Act 2005 M2.
Annotations
Marginal citations
- M1
- M2
2005 c. 5 as amended by section 46 of the Finance Act 2007 (c. 11), which came into force on 6th April 2008 (S.I. 2008/561(C.19).