- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax and Civil Partnership Regulations 2005 No. 3229
Draft Regulations laid before the House of Commons under section 103 of the Finance Act 2005, for approval by resolution of the House of Commons.
Draft Statutory Instruments
Capital Gains Tax
corporation tax
income tax
inheritance tax
petroleum revenue tax
stamp duty
stamp duty land tax
Made
2005
Coming into force
2005
A draft of this instrument was laid before the House of Commons in accordance with section 103 of the Finance Act 2005(1) and approved by resolution of that House;
Now, therefore, the Treasury, in exercise of the powers conferred upon them by section 103 of the Finance Act 2005, make the following Regulations:
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