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Introductory text

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INCOME TAX

Made 30th September2004

Laid before the House of Commons 1st October 2004

Coming into force 22nd October 2004

The Treasury, in exercise of the powers conferred upon them by section 758(7) and (8) of, and paragraph 21 of Schedule 27 and paragraph 9 of Schedule 28 to, the Income and Corporation Taxes Act 1988f1 and section 145(2)(b) of the Finance Act 2004f2 make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1. Section 758(7) and (8) was inserted by paragraph 5 of Schedule 26 to the Finance Act 2004 (c. 12). Paragraph 21 of Schedule 27 and paragraph 9 of Schedule 28 were inserted by paragraphs 8(4) and 9 respectively of Schedule 26 to the Finance Act 2004.

f2

2004 c. 12.