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Introductory text

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Income Tax

Made 23rd June 2009

Laid before the House of Commons 24th June 2009

Coming into force 6th October 2009

The Treasury make the following Regulations in exercise of the powers conferred by sections 694 and 701(5) of the Income Tax (Trading and Other Income) Act 2005f1 and section 151 of the Taxation of Chargeable Gains Act 1992f2:

Annotations

Footnotes

f1

2005 c. 5; 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) and paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005.