Introductory text

TAXES

Made 22 July 2004

Laid before the House of Commons 22 July 2004

Coming into force 1st August 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 132 of the Finance Act 1999^f1, section 135 of the Finance Act 2002^f2, and sections 308(1) and (3), 309(1), 310, 312, 313(1), (3) and (4)(g), 317(2) and 318(1) of the Finance Act 2004^f3, make the following Regulations:

Annotations

Footnotes

f1: 1999 c. 16.
f2: 2002 c. 23.
f3: 2004 c. 12; section 318(1) is cited for the meaning of “prescribed”.