Introductory text

INCOME TAX

Made 29th September 1992

Laid before the House of Commons 30th September 1992

Coming into force 2nd October 1992

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraphs 4 and 5(4) of Schedule 19AB of the Income and Corporation Taxes Act 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991 (c. 31) and has effect in relation to accounting periods beginning on or after 2nd October 1992 by virtue of S.I.1992/1746 (C.58).