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INCOME TAX

Made 24th June 2026

Coming into force 25th June 2026

The Treasury make these Regulations in exercise of the powers conferred by paragraph 134 of Schedule 9 to the Finance Act 2024f1.

In accordance with paragraph 134(3) of Schedule 9 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.

Annotations

Footnotes

f1

2024 c. 3. In these footnotes, a reference to “FA” followed by a year is to a Finance Act of that year and a reference to “FA (No. 2)” followed by a year is to Finance (No. 2) Act of that year. Paragraph 134 of Schedule 9 was amended by section 59 of FA 2026 (c. 11).