Statutory Instruments
2019 No. 1160 (C. 37)
Income Tax
The Finance Act 2018, Section 8(1) (Commencement) Regulations 2019
Made
22nd July 2019
The Treasury, in exercise of the power conferred by section 8(2) of the Finance Act 2018( 1 ), makes the following Regulations:
Citation
1. These Regulations may be cited as the Finance Act 2018, Section 8(1) (Commencement) Regulations 2019.
Commencement of Section 8(1) of the Finance Act 2018
2. The amendment made by section 8(1) of the Finance Act 2018(exemption for armed forces’ accommodation allowances) has effect in relation to payments on or after 23rd July 2019.
Alister Jack
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd July 2019