Introductory text

INCOME TAX

Made 29th March 1995

Laid before the House of Commons 29th March 1995

Coming into force 19th April 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 179(2) and 203 of the Income and Corporation Taxes Act 1988^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Section 179 was amended by paragraph 5 of Schedule 4 to the Finance Act 1989 (c. 26). Section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989, and (prospectively) paragraph 38 of Schedule 19 and Part V(23) of Schedule 26 to the Finance Act 1994 (c. 9).