Introductory text

INCOME TAX

Made 25th July 2007

Laid before the House of Commons 25th July 2007

Coming into force 6th April 2008

The Treasury, in exercise of the powers conferred upon them by sections 694 to 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; section 695 was amended by the Commissioners for Revenue and Customs Act 2005 (c. 11) to replace a reference to the Commissioners for Inland Revenue with a reference to the Commissioners for Revenue and Customs.
f2: 1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34), section 64(2) of the Finance Act 1995 (c. 4) and paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005.