Lifecycle
Department
Made
12 Jul 2012
Enabling power
The Commissioners for Her Majesty’s Revenue and Customsin exercise of the powers conferred by section 98C(2A),(2B) and (2C)(b) of the Taxes Management Act 1970, section 132 of the Finance Act 1999, section 135 of the Finance Act 2002and sections 306A(6), 307(5), 308(1) and (3), 308A(5) and (6)(a), 309(1), 310, 312(2) and (5), 312A(2) and (5), 313(1) and (3), 313ZA(3) and (4), 313A(4)(a), 313B(2)(a), 313C(1) and (3)(a), 317(2) and 318(1) of the Finance Act 2004, make the following Regulations: