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