# The Tax Credits (Excluded Companies) Regulations 2009, Introduction: 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) of the Income Tax (Trading and Other Income) Act 2005.
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.

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Source: https://www.legislation.gov.uk/uksi/2009/3333/introduction (the official version)
Page: https://openlegislation.uk/tax-credits-excluded-companies-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.