Lifecycle
Department
Made
21 Mar 2017
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 151 of the Taxation of Chargeable Gains Act 1992, sections 694, 695, 696, 699 and 701 of the Income Tax (Trading and Other Income) Act 2005and sections 1 and 4(2)(a) and (b), (5) and (6) of, and paragraphs 2(2), 3, 4, 7, 8(2), (5) and (6), 9(1), (2), (3) and (5) and 11 of Schedule 1 to, the Savings (Government Contributions) Act 2017.