Introductory text
INCOME TAX
Made 7th May 1996
Laid before the House of Commons 7th May 1996
Coming into force 28th May 1996
The Treasury, in exercise of the powers conferred on them by paragraph 1(1) and (2)(b) of Schedule 23A to the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31). See the definition of “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A.