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Statutory Instruments
Taxes
Made
17th November 2008
Laid before the House of Commons
18th November 2008
Coming into force
9th December 2008
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 136(1) and (3) of the Finance Act 2008(1), make the following Regulations:
2008 c. 9; section 139 of that Act defines “the Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs.