Introductory text

CORPORATION TAX

INCOME TAX

CAPITAL GAINS TAX

INHERITANCE TAX

STAMP DUTY LAND TAX

Made 9th March 2006

Laid before the House of Commons 10th March 2006

Coming into force 6th April 2006

The Treasury make the following Regulations in exercise of the powers conferred by section 102 of the Finance Act 2005 M1: