Introductory text
INCOME TAX
Made 22nd June 2026
Laid before the House of Commons 23rd June 2026
Coming into force 14th July 2026
The Treasury make these Regulations in exercise of the powers conferred by section 193A(9) of the Finance Act 2004f1.
Annotations
Footnotes
- f1
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2004 c. 12; section 193A was inserted by section 25 of the Finance (No. 2) Act 2023 (c. 30).