OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 26th November 1996

Laid before the House of Commons 26th November 1996

Coming into force 27th November 1996

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

Annotations

Footnotes

f1

1988 c. 1; section 203 was extended by section 203F(4)(c) of the Income and Corporation Taxes Act 1988. Section 203F was inserted by section 127 of the Finance Act 1994 (c. 9).