Introductory text

INCOME TAX

Made 22nd October 2003

Laid before the House of Commons 23rd October 2003

Coming into force 13th November 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 11AA(5) of the Income and Corporation Taxes Act 1988^f1 and section 149(6) of the Finance Act 2003^f2 hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Section 11AA was inserted by section 149(2) of the Finance Act 2003 (c. 14) with effect in relation to accounting periods beginning on or after 1st January 2003.
f2: 2003 c. 14.