# The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997, Introduction: 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, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1997/2705/introduction (the official version)
Page: https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.