OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 28th November 1990

Laid before the House of Commons 28th November 1990

Coming into force 19th December 1990

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 was inserted by section 28(1) of the Finance Act 1990 (c. 29).