Introductory text

INCOME TAX

Made 6th July 1994

Laid before Parliament 14th July 1994

Coming into force 1st September 1994

The Lord Chancellor, in exercise of the powers conferred on him by sections 46A and 56B of the Taxes Management Act 1970^f1, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992^f2 and with the consent of the Lord Advocate, hereby makes the following Regulations:

Annotations

Footnotes

f1: 1970 c. 9; section 46A was inserted by paragraph 3, and section 56B by paragraph 4, of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48). Section 56B was amended by section 254 of the Finance Act 1994 (c. 9).
f2: 1992 c. 53.