Introductory text
Income Tax
Made 27th February 2023
Laid before House of Commons 28th February 2023
Coming into force 6th April 2023
The Treasury make the following Regulations 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 paragraphs 156 and 162(d) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).