Introductory text

INCOME TAX

Made 14th October 1996

Laid before the House of Commons 15th October 1996

Coming into force 5th November 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 203 and 206A of the Income and Corporation Taxes Act 1988^f1, 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 206A was inserted by section 110 of the Finance Act 1996 (c. 8).