On 11 July 2006 the Income Tax (Amendment) Act 2006 and the Income Tax (Corporate Taxpayers) Act 2006 received Royal Assent, and on 12 July 2006 a series of related regulations and orders were made to bring into force with effect from 6 April 2006: -   the 0/19% regime for companies; -   the distributable profit charge on companies -   the income tax liability cap of GBP 100,000 for individuals:  and -   the revised income tax rules for married couples. As a result of the introduction of this legislation, the following zero tax rate extra-statutory concessions have...