Introductory text
INCOME TAX
Made 12th December 2001
Laid before Parliament 19th December 2001
Coming into force 31st January 2002
The Lord Chancellor, in exercise of the powers conferred upon him by section 28ZC(1) to (3) and (7) of the Taxes Management Act 1970f1, with the consent of the Scottish Ministers, hereby makes the following Regulations:
Annotations
Footnotes
- f1
-
1970 c. 9. Section 28ZC was inserted, together with sections 28ZA, 28ZB, 28ZD and 28ZE, by paragraph 6(1) of Schedule 29 to the Finance Act 2001 (c. 9).