Introductory text

Income Tax

Capital Gains Tax

Made 4th June 2014

Laid before the House of Commons 5th June 2014

Coming into force 1st July 2014

The Treasury, in exercise of the powers conferred by sections 694(1), (3) and (5), 695(1) and (2), 699 and 701(1), (2), (3) and (5) of the Income Tax (Trading and other Income) Act 2005^f1 and section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992^f2 make the following Regulations:

Annotations

Footnotes

f1: 2005 c. 5; section 699 was amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 132 and the Finance Act 2011 (c. 11), Part 2, section 40(4); section 701(5) was inserted by the Finance Act 2008 (c. 9), Part 2, section 40.
f2: 1992 c. 12. Section 151(2) was amended by section 64(2) of the Finance Act 1995 (c. 4), section 75(6) of, and Part 3(15) of Schedule 27 to, the Finance Act 1998 (c. 36), paragraph 436 of Schedule 1(2) to the Income Tax (Trading and Other Income) Act 2005 (c. 5), and section 40 of the Finance Act 2011.