OpenLegislation

Introductory text

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INCOME TAX

Made 5th July 1996

Laid before the House of Commons 9th July 1996

Coming into force 30th July 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(n), 118D(8) and (9), 118F(4), 118H(1) and (3) and 118K 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).