Statutory Instruments

2015 No. 2051

Income Tax

The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) (Amendment) Regulations 2015

Made

16th December 2015

Laid before the House of Commons

17th December 2015

Coming into force

9th January 2016

The Treasury, in exercise of the powers conferred by sections 257JE and 257JF of the Income Tax Act 2007(1), make the following Regulations:

(1)

2007 c. 3; sections 257JE and 257JF were inserted by Schedule 11 to the Finance Act 2014 (c. 26).