OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 6th March 1997

Laid before the House of Commons 7th March 1997

Coming into force 6th April 1997

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 32(3) and 33(1) of the Finance Act 1991f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1991 c. 31; section 33(1) was amended by section 129(4) of the Finance Act 1996 (c. 8).