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:

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 26 Feb 2019 · 43 KB

Instrument

application/pdf · 26 Feb 2019 · 33 KB