Introductory text

INCOME TAX

Made 5th September 1994

Laid before the House of Commons 6th September 1994

Coming into force 27th September 1994

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 468O(3) and (4) and 468P(8) and (9) of the Income and Corporation Taxes Act 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; sections 468O and 468P were inserted by paragraph 2 of Schedule 14 to the Finance Act 1994 (c. 9).