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6th April 2010
Laid before the House of Commons
7th April 2010
Coming into force
1st May 2010
The Treasury, in exercise of the powers conferred by section 73 of the Finance Act 2009(1), make the following Regulations:
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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