Introductory text

Income Tax

Capital Gains Tax

Made 15th March 2011

Laid before the House of Commons 16th March 2011

Coming into force 6th April 2011

The Treasury make the following Regulations in exercise of the powers conferred by section 694 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.
f2: 1992 c.12; section 151(2) was substituted by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and section 151(4) was inserted by section 85 of the Finance Act 1993 (c. 34).