Introductory text

INCOME TAX

Made 15th February 2001

Laid before the House of Commons 16th February 2001

Coming into force 9th March 2001

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 17(5) and (6) and 18(3B) and (3C) of the Taxes Management Act 1970^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1970 c. 9. Section 17 was amended by section 123(2) of the Finance Act 1988 (c. 39), section 92(1) to (3) of, and Part V of Schedule 19 to, the Finance Act 1990 (c. 29), section 29 of, and Part VII(3) of Schedule 18 to, the Finance (No. 2) Act 1992 (c. 48), paragraph 11(1), (2)(a) and (3) of Schedule 37 to the Finance Act 1996 (c. 8) and section 145(1) to (3) of, and Part V of Schedule 40 to, the Finance Act 2000 (c. 17). Section 18 was amended by paragraph 7(2) of Schedule 29 to the Income and Corporation Taxes Act 1988 (c. 1), section 123(3) of, and Part IV of Schedule 14 to, the Finance Act 1988, section 92(4) to (6) of the Finance Act 1990, paragraph 5 of Schedule 11 to the Finance Act 1991 (c. 31), paragraph 11(1), (2)(b) and (4) of Schedule 37 to the Finance Act 1996 and section 145(4) to (9) of, and Part V of Schedule 40 to, the Finance Act 2000.