Introductory text
United Kingdom
Income Tax
Made 19th July 2013
Laid before the House of Commons 22nd July 2013
Coming into force 12th August 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 552ZB(1) of, and paragraph B3(2), (7) and (9)(c) of Schedule 15 to, the Income and Corporation Taxes Act 1988f1.
Annotations
Footnotes
- f1
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1988 c.1; section 552ZB of, and paragraph B3 of Schedule 15 to, the Income and Corporation Taxes Act 1988 were inserted by paragraphs 3 and 10 of Schedule 9 to the Finance Act 2013 (c. 29).