Introductory text

Income Tax

Capital Gains Tax

Made 6th March 2012

Laid before the House of Commons 7th March 2012

Coming into force 6th April 2012

The Treasury, 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 make the following Regulations:

Annotations

Footnotes

f1: 2005 c. 5. Section 694 was amended by section 40 of the Finance Act 2011 (c.11).
f2: 1992 c. 12. Section 151 was amended by section 40 of the Finance Act 2011 (c.11).