Introductory text
Income Tax
Made 19th December 2016
Laid before the House of Commons 20th December 2016
Coming into force 6th April 2017
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 554Y(1) and (3) of the Income Tax (Earnings and Pensions) Act 2003f1, make the following Regulations:
Annotations
Footnotes
- f1
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2003 c. 1; section 554Y was inserted by the Finance Act 2011 (c. 11), Schedule 2, paragraph 1.