OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Income Tax

Capital Gains Tax

Made 9th March 2015

Laid before the House of Commons 10th March 2015

Coming into force 6th April 2015

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

Annotations

Footnotes

f1

2005 c. 5; section 694 was amended by; the Finance Act 2011 (c. 11), section 40.

f2

1992 c. 12; section 151 was amended by the Finance Act 1993 (c. 34), section 85; the Finance Act 1995 (c. 4), section 64(2); the Income Tax (Taxation of Other Income) Act 2005, Schedule 1, paragraph 436; the Finance Act 2011, section 40(7).