Introductory text

Income Tax

Made 23rd February 2010

Laid before House of Commons 24th February 2010

Coming into force 6th April 2010

The Treasury make the following Regulations in exercise of the powers conferred by sections 178(1) and (2)(s) of the Finance Act 1989^f1 and section 181(2) of the Income Tax (Earnings and Pensions) Act 2003^f2.

Annotations

Footnotes

f1: 1989 c.26; paragraph (s) of subsection (2) of section 178 was inserted by paragraph 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c.1).
f2: 2003 c.1.