OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 15th February 2001

Laid before the House of Commons 16th February 2001

Coming into force 9th March 2001

The Treasury, in exercise of the powers conferred upon them by paragraphs 1(1) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31). Paragraph 1(1) of Schedule 23A is cited for the definitions of “dividend manufacturing regulations” and “prescribed”. Paragraph 8 of Schedule 23A was amended by section 159(7) and (8) of the Finance Act 1996 (c. 8) and paragraph 13 of Schedule 10 to the Finance Act 1997 (c. 16).