Introductory text

INCOME TAX

Made 15th February 1995

Laid before the House of Commons 16th February 1995

Coming into force 9th March 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 182(1)(c) and (4) and 184(1) and (3) of the Finance Act 1993^f1, and paragraphs 3(2), 4(8), 5(10), 6(1) and (3) and 11(5) of Schedule 20 to that Act, hereby make the following Regulations:

Annotations

Footnotes

f1: 1993 c. 34. See the definition of “prescribed” in section 184(1) of the Finance Act 1993.