Introductory text
Capital Gains Tax
Corporation Tax
Income Tax
Inheritance Tax
Made 1st February 2016
Laid before the House of Commons 2nd February 2016
Coming into force 23rd February 2016
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004f1.
Annotations
Footnotes
- f1
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2004 c.12. Section 317(2) was amended by section 56 of, and paragraphs 1 and 8 of Schedule 17 to, the Finance Act 2010 (c.13).