OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 18th June 1996

Laid before the House of Commons 19th June 1996

Coming into force 10th July 1996

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).