Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for approval by resolution of that House.
Draft Statutory Instruments
Income Tax
Made
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Coming into force
31st May 2017
The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014(1).
A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 48(5) of the Finance Act 2014.