OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 12th September 1996

Laid before the House of Commons 13th September 1996

Coming into force 7th October 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 203 and 204 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), 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). Section 204 was amended by paragraph 14 of Schedule 2 to the Jobseekers Act 1995 (c. 18).