Introductory text

INCOME TAX

Made 14th May 1996

Laid before the House of Commons 15th May 1996

Coming into force 5th June 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988^f1 and sections 59A(10) and 59B(8) of the Taxes Management Act 1970^f2, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and paragraph 38 of Schedule 19, and Part V (23) of Schedule 26, to the Finance Act 1994 (c. 9).
f2: 1970 c. 9. Section 59A was inserted by section 192 of the Finance Act 1994, modified as respects the year of assessment 1996—97 by paragraph 2 of Schedule 21 to the Finance Act 1995 (c. 4), and amended by section 108 of the Finance Act 1995 and section 126(1) of, and paragraph 2 of Schedule 18 to, the Finance Act 1996 (c. 8). Section 59B was inserted by section 193 of the Finance Act 1994 and amended by section 115(6) of the Finance Act 1995, and sections 122(2), 125(4), 126(2) and 127 of the Finance Act 1996.