Introductory text
INCOME TAX
Made 5th December 1995
Laid before the House of Commons 5th December 1995
Coming into force 31st December 1995
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 4(1), (4) and (6) of Schedule 19AB to the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1988 c. 1; Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991 (c. 31) with effect in relation to accounting periods of insurance companies beginning on or after 2nd October 1992 by virtue of S.I. 1992/1746 (C.58).