The Income Tax (Approved Expenses) (Amendment) Regulations 2019
These Regulations amend the Income Tax (Approved Expenses) Regulations 2015 (S.I. 2015/1948) (the “2015 Regulations”) as a result of legislation made in the Finance Act 2019 (c. 1) (“FA 2019”).
Lifecycle
Department
Made
25 Feb 2019
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In force
19 Mar 2019
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 289A(2A)(a) and (8) of the Income Tax (Earnings and Pensions) Act 2003, make the following Regulations:
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