Statutory Instruments
Taxes
Made
23rd April 2019
Laid before the House of Commons
24th April 2019
Coming into force
16th May 2019
The Treasury make these Regulations in exercise of the powers conferred by section 222(1) of the Finance Act 2013(1):
2013 c. 29; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33) but the amendments are not relevant to these Regulations.