OpenLegislation

Introductory text

United Kingdom As made

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 2002f1 and section 349 of the Finance (No. 2) Act 2023f2.

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).