OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 15th March 1999

Laid before the House of Commons 16th March 1999

Coming into force 6th April 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(1)(n) and 118G(2) and (4)(i) of the Income and Corporation Taxes Act 1988f1, 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). Section 118A was amended by section 38(2) and (3) of the Finance (No. 2) Act 1997 (c. 58).