OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 6th December 1995

Laid before the House of Commons 11th December 1995

Coming into force 2nd January 1996

The Treasury, in exercise of the powers conferred on them by section 129 (2B), (4), (4A) and (4B) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; subsection (4) of section 129 was amended by paragraph 14 (8) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), and subsections (2B), (4A) and (4B) were inserted by section 84 (3) and (4) of the Finance Act 1995 (c. 4).