OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Income tax

inheritance tax

taxes

Made 5th March 2007

Laid before the House of Commons 6th March 2007

Coming into force 6th April 2007

The Treasury make the following Regulations in exercise of the powers in section 178 of the Finance Act 1989f1:

Annotations

Footnotes

f1

1989 c.26; section 178 was extended by section 181 of the Income Tax (Earnings and Pensions) Act 2003 (c.1).