OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 8th January 1992

Laid before the House of Commons 9th January 1992

Coming into force 30th January 1992

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 477A(1) and (2) and 482A of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 (c. 29) and amended by section 52(2) and (3) of, and paragraph 2 of Schedule 11 to, the Finance Act 1991 (c. 31). Section 482A was inserted by section 75 of the Finance Act 1991.