Introductory text

INCOME TAX

Made 9th March 1999

Laid before the House of Commons 9th March 1999

Coming into force 30th March 1999

The Treasury, in exercise of the powers conferred on them by paragraphs 1(1) and 8(2A) of Schedule 23A to the Income and Corporation Taxes Act 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31) and paragraph 8 of that Schedule was amended by paragraph 13 of Schedule 10 to the Finance Act 1997 (c. 16). See the definition of “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A.