Introductory text

INCOME TAX

Made 7th May 1996

Laid before the House of Commons 7th May 1996

Coming into force 28th May 1996

The Treasury, in exercise of the powers conferred on them by section 737(6), (7A) and (7B) of, and paragraph 1(1) and (2)(b) and paragraph 8 of Schedule 23A to, the Income and Corporation Taxes Act 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Subsection (6) of section 737 was amended by paragraph 3(6), and subsections (7A) and (7B) of that section were inserted by paragraph 3(7), of Schedule 13 to the Finance Act 1991 (c. 31). Schedule 23A was inserted by paragraph 1 of that Schedule. See the definition of “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A.