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Introductory text

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Income Tax

Made 13th August 2008

Laid before the House of Commons 14th August 2008

Coming into force 1st September 2008

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

Annotations

Footnotes

f1

2003 (c. 1); sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12).