Introductory text

INCOME TAX

Laid before House of Commons in draft

Made 30th November 1972

Coming into Operation 1st January 1973

Whereas a draft of the following Regulations was laid before the Commons House of Parliament and approved by resolution:

Now, therefore, the Lords Commissioners of Her Majesty's Treasury, in exercise of the powers conferred upon them by sections 1 and 5 of the Income Tax (Repayment of Post-War Credits) Act 1959, and of all other powers enabling them in that behalf, hereby make the following Regulations:—