Introductory text

Income Tax

Capital Gains Tax

Made 26th February 2019

Laid before the House of Commons 28th February 2019

Coming into force 6th April 2019

The Treasury, in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992^f1 and section 694(1) and (3) of the Income Tax (Trading and Other Income) Act 2005^f2, makes the following Regulations.

Annotations

Footnotes

f1: 1992 c. 12. Section 151(2) was amended by paragraph 436 of Schedule 1 to the Income Tax (Trading and other Income) Act 2005 (c. 5), section 40(6) of the Finance Act 2011 (c. 11) and section 27(2) of the Finance Act 2016 (c. 24).
f2: 2005 c. 5.