Introductory text
Capital Gains Tax
Corporation Tax
Income Tax
Made 9th March 2015
Laid before the House of Commons 10th March 2015
Coming into force 6th April 2015
The Treasury make the following Regulations in exercise of the powers conferred by section 272(3) and (4) of the Taxation of Chargeable Gains Act 1992f1 and section 450 of the Income Tax (Trading and Other Income) Act 2005f2.
Annotations
Footnotes
- f1
-
1992 c. 12. Section 272 (3) and (4) were substituted by paragraph 4 of Schedule 26 to the Finance Act 2007 (c. 11).
- f2
-
2005 c. 5. Section 450 was substituted by paragraph 5 of Schedule 26 to the Finance Act 2007.