Introductory text

INCOME TAX

Made 22nd December 1993

Laid before the House of Commons 22nd December 1993

Coming into force 11th January 1994

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 1988^f1, 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) by section 56 of the Finance Act 1988 (c. 39).