OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 13th March 1996

Laid before the House of Commons 15th March 1996

Coming into force 6th April 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203(2) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 203(2) was amended by section 128(1) of the Finance Act 1988 (c. 39) and by paragraph 38 of Schedule 19, and Part V (23) of Schedule 26, to the Finance Act 1994 (c. 9).