Introductory text

INCOME TAX

Made 4th December 2002

Laid before the House of Commons 5th December 2002

Coming into force 6th April 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 605(1A), (1B), (1D) and (1E) of the Income and Corporation Taxes Act 1988^f1 and section 133(1) of the Finance Act 1999^f2, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Section 605 has been amended. Subsections (1A) to (1E) were inserted by section 105(1) and (2) of the Finance Act 1994 (c. 9), and subsection (1B)(a) was substituted by paragraph 4 of Schedule 15 to the Finance Act 1998 (c. 36).
f2: 1999 c. 16.