Introductory text

Income Tax

Made 20th July 2009

Laid before the House of Commons 21st July 2009

Coming into force 11th August 2009

The Treasury make the following Regulations in exercise of the powers conferred by sections 694 to 701 of the Income Tax (Trading and Other Income) Act 2005^f1 and section 151 of the Taxation of Chargeable Gains Act 1992^f2:

Annotations

Footnotes

f1: 2005 c.5; section 701(4) and (5) were inserted by section 40 of the Finance Act 2008 (c. 9).
f2: 1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), section 64(2) of the Finance Act 1995 (c. 4) and paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Tax Act 2005.