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Introductory text

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income tax

Made 21st February 2007

Coming into force 22nd February 2007

A draft of these Regulations was laid before the House of Commons in accordance with section 103(5) of the Finance Act 2005f1 and approved by a resolution of that House.

Accordingly, the Treasury make the following Regulations in exercise of the power conferred by section 103(1) of the Finance Act 2005.

Annotations

Footnotes

f1

2005 c.7.