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Introductory text

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Income Tax

Made 18th July 2013

Laid before the House of Commons 22nd July 2013

Coming into force 12th August 2013

The Treasury, in exercise of the powers conferred by section 273ZA(1), (2) and (4) to (6) of the Finance Act 2004f1 and section 354(1), (5)(c) to (e), (6) and (7) of the Taxation (International and Other Provisions) Act 2010f2 makes the following Regulations:

Annotations

Footnotes

f1

2004 c. 12. Section 273ZA was inserted by paragraphs 2 and 10 of Schedule 21 to the Finance Act 2006 (c. 25).

f2

2010 c. 8.