OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 14th April 2000

Laid before the House of Commons 19th April 2000

Coming into force 10th May 2000

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 591(6) of the Income and Corporation Taxes Act 1988f1, 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, and Part V(12) of Schedule 26 to, the Finance Act 1994 (c. 9), and section 59(2) of the Finance Act 1995 (c. 4).