Introductory text

INCOME TAX

Made 9th December 1996

Laid before the House of Commons 11th December 1996

Coming into force 1st 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 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) of that paragraph by section 56 of the Finance Act 1988 (c. 39).