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Introductory text

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Income Tax

Made 5th March 2025

Laid before the House of Commons 6th March 2025

Coming into force 6th April 2025

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).