Introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 1996 No. 1654 and is being issued free of charge to all known recipients of that Statutory Instrument.
INCOME TAX
Made 15th October 1997
Laid before the House of Commons 17th October 1997
Coming into force 7th November 1997
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
-
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).