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Statutory Instruments
INCOME TAX
Made
25th February 2025
Laid before the House of Commons
26th February 2025
Coming into force
19th March 2025
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020(1).
2020 c. 14. The Parliamentary procedure for section 13 of the Finance Act 2020 is found at section 1014 of the Income Tax Act 2007 (c. 3), which applies to all powers under the “Income Tax Acts”, as defined by Schedule 1 to the Interpretation Act 1978 (c. 30).
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