# The Sporting Testimonial Payments (Excluded Relevant Step) Regulations 2016, Introduction: 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 2003, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2016/1250/introduction (the official version)
Page: https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.