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The Income Tax (Approved Expenses) Regulations 2015

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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This is the original version (as it was originally made).

Edward Troup

Ruth Owen

Two of the Commissioners for Her Majesty’s Revenue and Customs

27th November 2015

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