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Introductory text

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Income Tax

Made 20th July 2011

Laid before the House of Commons 21st July 2011

Coming into force 11th August 2011

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 237F of the Finance Act 2004f1.

Annotations

Footnotes

f1

2004 c. 12. Section 237F was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).