OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 2nd May 1995

Laid before the House of Commons 3rd May 1995

Coming into force 4th May 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 375(8A) and 378(3) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 375(8A) was inserted by section 112(4) of the Finance Act 1995 (c. 4).