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Introductory text

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Income Tax

Made 9th December 2015

Laid before the House of Commons 10th December 2015

Coming into force 1st January 2016

The Treasury make the following Regulations in exercise of the powers conferred by section 888A of the Income Tax Act 2007f1.

Annotations

Footnotes

f1

2007 c. 3. Section 888A was inserted by section 23 of the Finance Act 2015 (c. 11).