OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 19th December 1995

Laid before the House of Commons 19th December 1995

Coming into force 9th January 1996

The Treasury, in exercise of the powers conferred on them by sections 333 and 333A of the Income and Corporation Taxes Act 1988f1 and section 151 of the Taxation of Chargeable Gains Act 1992f2, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 333 was amended by section 70 of the Finance Act 1991 (c. 31). Section 333A was inserted by section 64(1) of the Finance Act 1995 (c. 4).

f2

1992 c. 12; section 152 was amended by section 85 of the Finance Act 1993 (c. 34) and by section 64(2) of the Finance Act 1995.