The Investment Transactions (Tax) Regulations 2014 No. 685

Statutory Instruments

2014 No. 685

Income Tax

Corporation Tax

The Investment Transactions (Tax) Regulations 2014

Made

17th March 2014

Laid before the House of Commons

18th March 2014

Coming into force

8th April 2014

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005(1), section 622A of the Corporation Tax Act 2010(2), section 354 of the Taxation (International and Other Provisions) Act 2010(3) and section 217 of the Finance Act 2013(4).

(1)

2005 c. 22.

(2)

2010 c. 4, section 622A was inserted by section 50 of the Finance Act 2011 (c. 11).

(3)

2010 c. 8.

(4)

2013 c. 29.