Introductory text

TAXES

Made 9th September 1996

Laid before the House of Commons 11th September 1996

Coming into force 4th November 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 244(2) and section 245(1), (5) and (7) of the Finance Act 1994^f1, hereby make the following Regulations: