Introductory text

INCOME TAX

Made 8th March 1996

Laid before the House of Commons 8th March 1996

Coming into force 31st March 1996

The Treasury, in exercise of the powers conferred on them by sections 167(1) and (4) to (6) and 168(1) to (5) of the Finance Act 1993^f1, hereby make the following Regulations: