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Income Tax

Made At 11.00 a.m. on 6th March 2018

Laid before the House of Commons At 3.00 p.m. on 6th March 2018

Coming into force 3rd April 2018

The Treasury, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003f1, makes the following Regulations:

Annotations

Footnotes

f1

2003 c.1; section 318D was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12).