OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 2nd May 1995

Laid before the House of Commons 2nd May 1995

Coming into force 3rd May 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) 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).