OpenLegislation

Introductory text

Original text. Later amendments are not shown.

TAXES

Made 26th July 2001

Laid before the House of Commons 27th July 2001

Coming into force 17th August 2001

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 552A of the Income and Corporation Taxes Act 1988f1 hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1. Section 552A was inserted by section 87 of the Finance Act 1999 (c. 16).