OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 20th December 1996

Laid before the House of Commons 23rd December 1996

Coming into force 13th January 1997

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 1(2) and (2A) of Schedule 23 to the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; sub-paragraphs (2) and (2A) of paragraph 1 of Schedule 23 were substituted for sub-paragraph (2) of that paragraph by section 56 of the Finance Act 1988 (c. 39).