Introductory text

INCOME TAX

Made 6th October 1998

Laid before the House of Commons 7th October 1998

Coming into force 28th October 1998

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, 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), paragraph 38 of Schedule 19, and Part V(23) of Schedule 26, to the Finance Act 1994 (c. 9), and section 119 of the Finance Act 1998 (c. 36).