Introductory text

income tax

Made 13th March 2007

Laid before the House of Commons 14th March 2007

Coming into force 6th April 2007

The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and 2(8) of Schedule 28 to the Finance Act 2004^f1.

Annotations

Footnotes

f1: 2004 c. 12; paragraph 2(5) of Schedule 28 was substituted by paragraph 20(3) of Schedule 23 to the Finance Act 2006 (c. 25), and paragraph 2(8) of Schedule 28 was inserted by paragraph 11(9) of Schedule 10 to the Finance Act 2005 (c. 7) and amended by paragraph 20(4) of Schedule 23 to the Finance Act 2006.