Introductory text

INCOME TAX

Made 9th July 1999

Laid before the House of Commons 9th July 1999

Coming into force 30th July 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 591(6) and 591A(2) of the Income and Corporation Taxes Act 1988^f1 hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; section 591 was amended by paragraph 6 of Schedule 13 to the Finance Act 1988 (c. 39), section 107 of the Finance Act 1994 (c. 9) and section 59(2) of the Finance Act 1995 (c. 4).