OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 10th December 2004

Laid before the House of Commons 10th December 2004

Coming into force 31st December 2004

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

Annotations

Footnotes

f1

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