Introductory text

United Kingdom

TAXES

Made 24th June 2025

Laid before the House of Commons 25th June 2025

Coming into force 1st January 2026

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

Annotations

Footnotes

f1: 2002 c. 23.
f2: 2023 c. 30. Section 349(2) was amended by section 82 of the Finance Act 2025 (c. 8).