# The Investment Transactions (Tax) Regulations 2014, Introduction: Introductory text


Income Tax
Corporation Tax
Made 17th March 2014
Laid before the House of Commons 18th March 2014
Coming into force 8th April 2014
The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005, section 622A of the Corporation Tax Act 2010, section 354 of the Taxation (International and Other Provisions) Act 2010 and section 217 of the Finance Act 2013.

---
Source: https://www.legislation.gov.uk/uksi/2014/685/introduction (the official version)
Page: https://openlegislation.uk/investment-transactions-tax-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.