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Statutory Instruments
Taxes
Made
10th February 2010
At the Court at Buckingham Palace, the 10th day of February 2010
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 1988(1) and section 173(7) of the Finance Act 2006(2) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred by section 788(1) of the Income and Corporation Taxes Act 1988 and section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
1988 c.1: section 788 was extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c.12) and by section 194 of the Finance Act 1993 (c.34). It has also been relevantly amended as follows. Subsection (1) was amended by section 88(1) of the Finance Act 2002 (c.23). Subsection (2) was substituted by section 176 of the Finance Act 2006 (c.25).
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