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Introductory text

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Income Tax

Made 21st July 2014

Laid before the House of Commons 22nd July 2014

Coming into force 12th August 2014

The Treasury make the following Regulations in exercise of the powers conferred by sections 272(2) and (3) and 284 of the Income Tax Act 2007f1.

Annotations

Footnotes

f1

2007 c. 3; section 284 was amended by paragraph 21 of Schedule 16 and paragraph 16 of Part 2 of Schedule 27 to the Finance Act 2007 (c. 11), and by paragraph 5 of Schedule 10 to the Finance Act 2014 (c. 26).