Introductory text

Income Tax

Corporation Tax

Made 22nd April 2009

Laid before the House of Commons 22nd April 2009

Coming into force 23rd April 2009

The Treasury make the following Regulations in exercise of the powers conferred by section 506C(9) of the Income and Corporation Taxes Act 1988^f1 and section 557(3) of the Income Tax Act 2007:

Annotations

Footnotes

f1: 1988 c. 1; section 506C was inserted by section 54 of the Finance Act 2006 (c. 25) and amended by paragraph 98 of Schedule 1 to the Income Tax Act 2007 (c. 3).