Introductory text

INCOME TAX

Made 11th December 2001

Laid before the House of Commons 11th December 2001

Coming into force 1st January 2002

The Treasury, in exercise of the powers conferred on them by section 121 of the Finance Act 1993^f1 and section 87(3) and (4) of the Finance Act 2001, hereby make the following Regulations:

Annotations

Footnotes

f1: 1993 c. 34; section 121 was extended by section 87(3) and (4) of, and is prospectively repealed with effect from 6th April 2004 by Part II(12) of Schedule 33 to, the Finance Act 2001 (c. 9).