Introductory text

United Kingdom

INCOME TAX

Made 23rd January 2001

Laid before the House of Commons 24th January 2001

Coming into force In accordance with regulation 1

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 638(2) and (7A) of the Income and Corporation Taxes Act 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; subsection (7A) was inserted by paragraph 9 of Schedule 11 to the Finance Act 1995 (c. 4).