Introductory text
Income Tax
Capital Gains Tax
Made 13th December 2010
Laid before the House of Commons 14th December 2010
Coming into force
For the purposes of regulation 3 6th April 2011
Remainder 4th January 2011
The Treasury make the following Regulations in exercise of the powers conferred by sections 694, 695(1) and (4) and 701(1) of the Income Tax (Trading and Other Income) Act 2005f1 and section 151 of the Taxation of Chargeable Gains Act 1992f2:
Annotations
Footnotes
- f1
-
2005 c. 5; section 701(4) and (5) was inserted by section 40 of the Finance Act 2008 (c. 9).
- f2
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1992 c. 12; section 151(2) was substituted by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), and section 151(4) was inserted by section 85 of the Finance Act 1993 (c. 34).