Introductory text

INCOME TAX

Made 11th August 1988

Laid before the House of Commons 11th August 1988

Coming into force 2nd September 1988

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

Annotations

Footnotes

f1: 1988 c. 1; paragraph 1(2) was substituted by the Finance Act 1988 (c. 39), section 56.