Introductory text

INCOME TAX

Made 9th December 1999

Laid before the House of Commons 10th December 1999

Coming into force 31st December 1999

Whereas the Commissioners of Inland Revenue, in consequence of a variation to the arrangements referred to in section 175(1) of the Finance Act 1993^f1, think it expedient to make the provision made by regulation 3 of these Regulations:

Now, therefore, the Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1)(b) and (c) of the Finance Act 1993^f2, hereby make the following Regulations:

Annotations

Footnotes

f1: 1993 c. 34.
f2: Section 182(1) was amended by section 83(2) of the Finance Act 1995 (c. 4) and paragraph 6(a) of Schedule 10 to the Finance Act 1997 (c. 16).