Introductory text
Income Tax
Made 4th March 2015
Laid before the House of Commons 6th March 2015
Coming into force 26th March 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph B3(7) of Schedule 15 to the Income and Corporation Taxes Act 1988f1.
Annotations
Footnotes
- f1
-
1988 c.1; paragraph B3 of Schedule 15 to the Income and Corporation Taxes Act was inserted by paragraph 3 of Schedule 9 to the Finance Act 2013 (c. 29).