Introductory text

INCOME TAX

Made 9th December 1998

Laid before the House of Commons 10th December 1998

Coming into force 31st December 1998

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 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

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