Introductory text
INCOME TAX
Made 19th September 2002
Laid before the House of Commons 20th September 2002
Coming into force 11th October 2002
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 748(1)(e) and (1A) of the Income and Corporation Taxes Act 1988f1 hereby make the following Regulations:
Annotations
Footnotes
- f1
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1988 c. 1. Subsection (1)(e) was substituted, and subsection (1A) inserted, by paragraph 3 of Schedule 17 to the Finance Act 1998 (c. 36).