Introductory text

INCOME TAX

Made 15th February 2001

Laid before the House of Commons 16th February 2001

Coming into force 9th March 2001

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 477A(1), (2) and (2A) of the Income and Corporation Taxes Act 1988^f1, 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). Subsection (2A) of section 477A was inserted by section 111(4) of the Finance Act 2000 (c. 17).