# The Income Tax (Payments on Account) Regulations 1996, Introduction: 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 1970, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1996/1654/introduction (the official version)
Page: https://openlegislation.uk/income-tax-payments-on-account-regulations-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.