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Statutory Instruments
Taxes
Made
24th April 2023
Laid before the House of Commons
25th April 2023
Coming into force
17th May 2023
The Treasury make these Regulations in exercise of the powers conferred by section 222 of the Finance Act 2013(1):
2013 c. 29; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33).
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