Introductory text

United Kingdom

Income Tax

Capital Gains Tax

Made 7th January 2016

Laid before the House of Commons 11th January 2016

Coming into force in accordance with regulation 1

The Treasury, in exercise of the powers conferred by sections 694, 695, 696 and 701(1) and (5) of the Income Tax (Trading and Other Income) Act 2005^f1 and section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992^f2, make the following Regulations:

Annotations

Footnotes

f1: 2005 c.5; sections 694 and 701 were amended by section 40 of the Finance Act 2011 (c.11), sections 695 and 696 were amended by paragraphs 131 and 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11), 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), paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 and section 40(7) of the Finance Act 2011.