Statutory Instruments

2008 No. 562

Income Tax

The Income Tax (Purchased Life Annuities) Regulations 2008

Made

5th March 2008

Laid before the House of Commons

5th March 2008

Coming into force

6th April 2008

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by section 658(3) of the Income and Corporation Taxes Act 1988(1) and section 724 of the Income Tax (Trading and Other Income) Act 2005(2).

(1)

1988 c. 1

(2)

2005 c. 5 as amended by section 46 of the Finance Act 2007 (c. 11), which came into force on 6th April 2008 (S.I. 2008/561(C.19).