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The Profit–Related Pay (Shortfall Recovery) Regulations 1995
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- 1995 No. 917
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Statutory Instruments
1995 No. 917
INCOME TAX
The Profit–Related Pay (Shortfall Recovery) Regulations 1995
Made
29th March 1995
Laid before the House of Commons
29th March 1995
Coming into force
19th April 1995
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 179(2) and 203 of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1. Section 179 was amended by paragraph 5 of Schedule 4 to the Finance Act 1989 (c. 26). Section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989, and (prospectively) paragraph 38 of Schedule 19 and Part V(23) of Schedule 26 to the Finance Act 1994 (c. 9).
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