# The Income Tax (Employments) (No. 23) Regulations 1992, Introduction: Introductory text


INCOME TAX
Made 15th December 1992
Laid before the House of Commons 15th December 1992
Coming into force 6th January 1993
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1992/3180/introduction (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.