OpenLegislation

Introductory text

Original text. Later amendments are not shown.

TAXES

Made 7th October 2004

Laid before the House of Commons 7th October 2004

Coming into force 14th October 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 307(5), 310, 317(2) and 318(1) of the Finance Act 2004f1, make the following Regulations:

Annotations

Footnotes

f1

2004 c. 12. Section 318 is cited because of the meaning ascribed to “prescribed”.