OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 21st July 1995

Laid before the House of Commons 21st July 1995

Coming into force 11th August 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 326C(1) and (1A) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 326C(1) was inserted by section 28(1) of the Finance Act 1990 (c. 29) and amended by section 62(3) and (4) of the Finance Act 1995 (c. 4); section 326C(1A) was inserted by section 62(5) of the Finance Act 1995.