Introductory text
Income Tax
Made 7th December 2016
Laid before the House of Commons 8th December 2016
Coming into force 29th December 2016
The Treasury make the following Regulations in exercise of the powers conferred by sections 272 and 284(1)(d) of the Income Tax Act 2007f1.
Annotations
Footnotes
- f1
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2007 c. 3. Section 284(1)(d) was amended by paragraph 21(1)(c) of Schedule 16 to the Finance Act 2007 (c. 11) and paragraph 5(2) of Schedule 10 to the Finance Act 2014 (c. 26).