Introductory text

Capital Gains Tax

Corporation Tax

Income Tax

Made 31st October 2013

Coming into force in accordance with regulation 1(2) and (3)

The Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 2013 M1.

In accordance with section 217(3) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.