OpenLegislation

Introductory text

Original text. Later amendments are not shown.

This Statutory Instrument has been made in consequence of a defect in S.I. 2004/2996 and is being issued free of charge to all known recipients of that Statutory Instrument

INCOME TAX

Made 9th March 2005

Laid before the House of Commons 10th March 2005

Coming into force 6th April 2005

The Treasury, in exercise of the powers conferred upon them by section 333 of the Income and Corporation Taxes Act 1988f1, section 151 of the Taxation of Chargeable Gains Act 1992f2 and section 75 of the Finance Act 1998, make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 333 was amended by section 70 of the Finance Act 1991 (c. 31) and by sections 75 and 123(7) of, and Part 3(15) of Schedule 27 to, the Finance Act 1998 (c. 36).

f2

1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), by section 64(2) of the Finance Act 1995 (c. 4) and by section 75(6) of the Finance Act 1998, and was extended by section 123(7) of the Finance Act 1998.