Introductory text
INCOME TAX
Made 29th August 2000
Laid before the House of Commons 31st August 2000
Coming into force 1st October 2000
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 639(2A) and (5) and 646C of the Income and Corporation Taxes Act 1988f1 and sections 132(1)(a), (2)(a), (3)(a) and (8) and 133(1) and (2) of the Finance Act 1999f2, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1988 c. 1. Section 639 was amended by paragraph 15 of Schedule 13 to the Finance Act 2000 (c. 17) (“Schedule 13”). Section 646C was inserted by paragraph 22(1) of Schedule 13.
- f2