This is the original version (as it was originally made).
Statutory Instruments
Income Tax
Made
15th August 2023
Laid before the House of Commons
17th August 2023
Coming into force
14th September 2023
The Treasury make these Regulations in exercise of the powers conferred by section 11 of the Finance Act 2022(1).
2022 c. 3. In these regulations FA followed by a year refers to the Finance Act of that year and F(No. 2)A followed by a year means the Finance (No. 2) Act of that year (see section 103 of FA 2022). The same approach is adopted in these footnotes.
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