Introductory text

INCOME TAX

Made 24th July 2002

Laid before the House of Commons 25th July 2002

Coming into force 1st 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 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Section 748 was relevantly amended by paragraph 3 of Schedule 17 to the Finance Act 1998 (c. 36).