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Introductory text

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Income Tax

Made 8th May 2013

Laid before the House of Commons 9th May 2013

Coming into force 31st May 2013

The Treasury make the following Regulations in exercise of the powers conferred by section 102 of the Finance Act 2005f1.

Annotations

Footnotes

f1

2005 c. 7; section 102 was amended by paragraphs 473 and 477 of Schedule 1 to the Corporation Tax Act 2010 (c. 4).