Lifecycle
Department
Made
04 Jun 2014
Enabling power
The Treasury, in exercise of the powers conferred by sections 694(1), (3) and (5), 695(1) and (2), 699 and 701(1), (2), (3) and (5) of the Income Tax (Trading and other Income) Act 2005and section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992make the following Regulations: