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Introductory text

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Taxes

Made 17th April 2018

Laid before the House of Commons 18th April 2018

Coming into force 9th May 2018

The Treasury make these Regulations in exercise of the powers conferred by section 222(1) of the Finance Act 2013f1:

Annotations

Footnotes

f1

2013 c. 29; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33) but the amendments are not relevant to these Regulations.