Introductory text
United Kingdom As made
TAXES
Made
24th June 2025Laid before the House of Commons
25th June 2025Coming into force
1st January 2026The 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
- f2
-
2023 c. 30. Section 349(2) was amended by section 82 of the Finance Act 2025 (c. 8).