OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 19th March 1996

Laid before the House of Commons 19th March 1996

Coming into force 6th April 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 326C(1) 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).