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Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 6th February 1996

Laid before the House of Commons 7th February 1996

Coming into force 28th February 1996

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, to which there are amendments not relevant to these Regulations, was inserted by paragraph 4(1) of Schedule 5 to the Finance Act 1990 (c. 29).