Introductory text

Income Tax

Made 15th December 2009

Coming into force 22nd April 2009

The Treasury make the following Regulations in exercise of the powers conferred by sections 397BA(3)(b) and (7)^f1 of the Income Tax (Trading and Other Income) Act 2005^f2.

In accordance with section 397BA(8) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.

Annotations

Footnotes

f1: Section 397BA was inserted by section 40 and paragraphs 1 and 5 as read with paragraph 14, of Schedule 19 to the Finance Act 2009 (c. 10).
f2: 2005 c. 5.