Regulation 47 Income and Corporation Taxes Act 1988I1 United Kingdom The Income and Corporation Taxes Act 1988 f1 is amended as follows. Annotations Commencement I1 Reg. 47 in force at 5.12.2005, see reg. 1(1) Footnotes f1 1988 (c. 1). ← Regulation 46 Regulation 47 Regulation 48 →