OpenLegislation

Introductory text

United Kingdom

Taxes

Made 18th July 2023

Laid before the House of Commons 19th July 2023

Coming into force 1st January 2024

The Treasury make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002f1 and section 349 of the Finance (No. 2) Act 2023f2.

Annotations

Footnotes

f1

2002 c. 23.

f2

2023 c. 30.