OpenLegislation

Introductory text

United Kingdom

INCOME TAX

Made 18th March 1999

Laid before the House of Commons 18th March 1999

Coming into force 6th April 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred on 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 1998 (c. 36).