Introductory text

INCOME TAX

Made 30th November 1995

Laid before the House of Commons 30th November 1995

Coming into force 1st January 1996

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, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; subsections (1A) to (1E) of section 605 were inserted by section 105(2) of the Finance Act 1994 (c. 9).