Introductory text

INCOME TAX

Made 14th November 1997

Laid before the House of Commons 18th November 1997

Coming into force 9th December 1997

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(n), 118E(5), 118G(2) and (4)(g) and (i), 118H(1) and (3), 118I, 118J(3) and 118K of the Income and Corporation Taxes Act 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; sections 118A to 118K were inserted as Chapter VIIA of Part IV of the Income and Corporation Taxes Act 1988 by paragraph 1 of Schedule 29 to the Finance Act 1996 (c. 8) and were modified in relation to manufactured overseas dividends by regulation 12 of S.I. 1993/2004 (as amended by S.I. 1996/1229 and 2643 and 1997/2706).