OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 10th August 1990

Laid before the House of Commons 13th August 1990

Coming into force 3rd September 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 765A(2) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 765A was inserted by section 68(2) of the Finance Act 1990 (c. 29).