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 591A(2) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1. Section 591A was inserted by section 35 of the Finance Act 1991 (c. 31).