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19th October 2010
Laid before Parliament
25th October 2010
Coming into force
15th November 2010
The Secretary of State makes the following Regulations in exercise of the powers conferred upon her by section 56 of the Finance Act 1973(1).
In accordance with section 56(1) of the Finance Act 1973, the Treasury consent to the making of these 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.
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
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