OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 12th May 1995

Laid before the House of Commons 12th May 1995

Coming into force 6th April 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988f1, 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), by section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and (prospectively) by paragraph 38 of Schedule 19 and Part V(23) of Schedule 26 to the Finance Act 1994 (c. 9).