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Introductory text

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Income Tax

Made 8th March 2017

Laid before the House of Commons 9th March 2017

Coming into force 6th April 2017

These Regulations are made by the Treasury in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 1989f1.

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).