OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 21st February 1997

Laid before the House of Commons 21st February 1997

Coming into force 14th March 1997

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1) of the Finance Act 1993f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1993 c. 34; section 182(1) was amended by section 83(2) of the Finance Act 1995 (c. 4).