Introductory text

INCOME TAX

Made 5th October 1987

Laid before the House of Commons 5th October 1987

Coming into force 26th October 1987

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 10 of Schedule 5 to the Finance Act 1970^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1970 c. 24; paragraph 10 was extended by paragraph 6A(4) which was inserted by the Finance (No.2) Act 1987 (c. 51), Schedule 3, paragraph 12.