Introductory text

INCOME TAX

Made 9th December 2004

Laid before the House of Commons 10th December 2004

Coming into force 1st January 2005

The Treasury, in exercise of the powers conferred upon them by sections 85B(3) and (5) and 90A of, and paragraph 19B of Schedule 9 to, the Finance Act 1996^f1 and paragraph 17C of Schedule 26 to the Finance Act 2002^f2, make the following Regulations:

Annotations

Footnotes

f1: 1996 c. 8. Sections 85B(3) and (5) and 90A were inserted by paragraph 3 of Schedule 10 to the Finance Act 2004 (c. 12) and paragraph 19B was inserted by paragraph 36 of that Schedule.
f2: Paragraph 17C was inserted by section 52 of, and paragraph 50 of Schedule 10 to, the Finance Act 2004.