Introductory text
INCOME TAX
Made 9th November 2001
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 167(11) and (12) of the Finance Act 1996f1, paragraph 8(8)(a) of Schedule 14 to the Income and Corporation Taxes Act 1988f2, and paragraphs 8A and 18(3)(c)(i) of Schedule 15 to the Income and Corporation Taxes Act 1988, hereby make the following Order: