Introductory text

TAXES

Made 28th February 2002

Laid before the House of Commons 1st March 2002

Coming into force 6th April 2002

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 552A(7) and (9) of the Income and Corporation Taxes Act 1988^f1 and section 133 of the Finance Act 1999^f2 hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Section 552A was inserted by section 87 of the Finance Act 1998 (c. 36).
f2: 1999 c. 16.