Introductory text

Income Tax

Made 5th March 2014

Laid before the House of Commons 6th March 2014

Coming into force 6th April 2014

The Treasury make the following Regulations in exercise of the powers conferred by section 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 section 178(2) was inserted by paragraph 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).
f2: 2003 c. 1.