2007 No. 493
income tax
The Tax and Civil Partnership Regulations 2007
Made
Coming into force
A draft of these Regulations was laid before the House of Commons in accordance with section 103(5) of the Finance Act 20051 and approved by a resolution of that House.
Accordingly, the Treasury make the following Regulations in exercise of the power conferred by section 103(1) of the Finance Act 2005.