Introductory text
TAXES
Made 24th June 2025
Laid before the House of Commons 25th June 2025
Coming into force 16th July 2025
The Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002f1 and section 349 of the Finance (No. 2) Act 2023f2.
Annotations
Footnotes
- f1
- f2
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2023 c. 30. S.I. 2015/878 was made using the powers in section 222(1), (2) and (3) of the Finance Act 2013 (c. 29), which were repealed by section 349(11) of the Finance (No. 2) Act 2023.