# The Income Tax (Purchased Life Annuities) Regulations 2008, Introduction: 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 and section 724 of the Income Tax (Trading and Other Income) Act 2005 .

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Source: https://www.legislation.gov.uk/uksi/2008/562/introduction (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-regulations-2008/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.