Introductory text

INCOME TAX

Made 14th September 2005

Laid before the House of Commons 15th September 2005

Coming into force 6th October 2005

The Treasury, in exercise of the powers conferred upon them by sections 694(1) and (5), 695(1) and (3), 696 and 701(1) of the Income Tax (Trading and Other Income) Act 2005^f1 and section 151 of the Taxation of Chargeable Gains Act 1992^f2, make the following Regulations:

Annotations

Footnotes

f1: 2005 c. 5.
f2: 1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), by section 64(2) of the Finance Act 1995 (c. 4) and by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005.