Introductory text

INCOME TAX

Made 11th December 2001

Laid before the House of Commons 11th December 2001

Coming into force 1st January 2002

The Treasury, in exercise of the powers conferred on them by section 333B of the Income and Corporation Taxes Act 1988^f1 and section 87(3) and (4) of the Finance Act 2001, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; section 333B was inserted by section 77 of the Finance Act 1998 (c. 36) and modified by section 87(3) and (4) of the Finance Act 2001 (c. 9).