OpenLegislation

Introductory text

Original text. Later amendments are not shown.

income tax

Made 30th August 2007

Laid before the House of Commons 3rd September 2007

Coming into force 1st October 2007

The Treasury make the following Regulations in exercise of the powers conferred on them by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003f1.

Annotations

Footnotes

f1

2003 c.1. Sections 318A to 318D were substituted for section 318 as originally enacted by paragraph 1 Schedule 13 to the Finance Act 2004 (c. 12).