The Profits Tax Regulations 1965
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 6 of Part I and paragraph 6 of Part II of Schedule 5 to the Finance Act 1937(a), as extended by section 32(7) of the Finance Act 1951(b) and paragraph 1(5) of Schedule 7 to the Finance Act 1958(c), hereby make the following Regulations:—