Introductory text
INCOME TAX
Made 1st February 2005
Laid before the House of Commons 2nd February 2005
Coming into force 31st March 2005
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 748(1)(e) and (1A) of the Income and Corporation Taxes Act 1988f1, make the following Regulations:
Annotations
Footnotes
- f1
-
1988 c. 1. Section 748 was amended, and subsection (1A) inserted, by paragraph 3 of Schedule 17 to the Finance Act 1998 (c. 36).