Introductory text
Income Tax
Corporation Tax
Capital Gains Tax
Made 9th October 2013
Laid before the House of Commons 10th October 2013
Coming into force 4th November 2013
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and 317(2) of the Finance Act 2004f1.
Annotations
Footnotes
- f1
-
2004 c. 12. Section 317(2) was amended by paragraph 8 of Schedule 17 to the Finance Act 2010 (c. 13).