Introductory text
INCOME TAX
Made 9th December 2004
Laid before the House of Commons 10th December 2004
Coming into force 31st December 2004
The Treasury, in exercise of the powers conferred upon them by sections 444BA(10), 444BB(1), (3), (4) and (5), 444BC and 444BD(1), (4) and (5) of the Income and Corporation Taxes Act 1988f1, make the following Regulations:
Annotations
Footnotes
- f1
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1988 c. 1. Sections 444BA to 444BD were inserted by paragraph 1 of Schedule 32 to the Finance Act 1996 (c. 8), and all were amended by article 30 of S.I. 2001/3629. In addition section 444BB was amended by section 153(1)(a) of the Finance Act 2003 (c. 14).