Introductory text

United Kingdom

Income Tax

Capital Gains Tax

Made 14th March 2016

Laid before the House of Commons 15th March 2016

Coming into force 6th April 2016

The Treasury make these Regulations exercising the powers in sections 694 to 699 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; sections 694 and 701 were amended by section 40 of the Finance Act 2011 (c. 11), sections 695 and 696 were amended by paragraphs 131 and 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 701(5) was 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), paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 and section 40(7) of the Finance Act 2011.