OpenLegislation

Introductory text

Original text. Later amendments are not shown.

TAXES

Made 28th February 2002

Laid before the House of Commons 4th March 2002

Coming into force 6th April 2002

The Treasury, in exercise of the powers conferred upon them by section 553C of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1. Section 553C was inserted by section 89 of the Finance Act 1998 (c. 36).