Introductory text
Income Tax
Capital Gains Tax
Made 10th March 2020
Laid before House of Commons 12th March 2020
Coming into force 6th April 2020
The Treasury, in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992f1 and section 694(1) and (3) of the Income Tax (Trading and Other Income) Act 2005f2, make the following Regulations.
Annotations
Footnotes
- f1
-
1992 c. 12. Section 151(2) was amended by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), section 40(6) of the Finance Act 2011 (c. 11) and section 27(2) of the Finance Act 2016 (c. 24).
- f2
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2005 c. 5. Section 694 was amended by section 401 of the Finance Act 2011 (c. 11).