Introductory text

Income Tax

Capital Gains Tax

Made 14th March 2013

Laid before the House of Commons 15th March 2013

Coming into force 5th April 2013

The Treasury make these Regulations exercising their powers in sections 694, 695, 696 and 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 694 was amended by the Finance Act 2011 (c. 11), section 40; sections 695 and 696 were amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 132; section 701 was amended by the Finance Act 2008 (c. 9), section 40 and the Finance Act 2011, section 40.
f2: 1992 c. 12; section 151 was amended by the Finance Act 1993 (c. 34), section 85; the Finance Act 1995 (c. 4), section 64(2); the Finance Act 1998 (c. 36), section 75(6) and Schedule 27, Part 3(15); the Income Tax (Trading and Other Income) Act 2005, Schedule 1(2), paragraph 436; and the Finance Act 2011, section 40.