The Finance Act 2014 (Schedule 34 Prescribed Matters) Regulations 2015
These Regulations are made under paragraphs 8(1), 8(3)(l) and 9(2) of Schedule 34 to the Finance Act 2014 (c. 26) (“Schedule 34”). Section 283(1) of the Finance Act 2014 is included in the vires as it is an interpretation provision which defines “prescribed” for the purposes of Part 5 of that Act.
Lifecycle
Department
Made
06 Feb 2015
—
In force
02 Mar 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customsin exercise of the powers conferred by section 283(1) of, and paragraphs 8(1), 8(3) and 9(2) of Schedule 34 to, the Finance Act 2014, make the following Regulations:
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