2014 No. 685
Income Tax
Corporation Tax
The Investment Transactions (Tax) Regulations 2014
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 20051, section 622A of the Corporation Tax Act 20102, section 354 of the Taxation (International and Other Provisions) Act 20103 and section 217 of the Finance Act 20134.