Introductory text
This Statutory Instrument has been corrected by S.I. 1997/2491 which is printed herein as pages 3 and 4 and is being issued free of charge to all known recipients of S.I. 1996/1654.
INCOME TAX
Made 26th June 1996
Laid before the House of Commons 26th June 1996
Coming into force 17th July 1996
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 59A(1) of the Taxes Management Act 1970f1, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1970 c. 9; section 59A was inserted by section 192 of the Finance Act 1994 (c. 9). Subsection (1) of section 59A was amended by section 108(1) of the Finance Act 1995 (c. 4); and, as respects the year 1996–97, has effect with the modifications made by sub-paragraphs (2) to (4) of paragraph 2 of Schedule 21 to the Finance Act 1995.