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Statutory Instruments
INCOME TAX
Made
29th April 1996
Laid before the House of Commons
29th April 1996
Coming into force
20th May 1996
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 375(8A) and 378(3) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1; section 375(8A) was inserted by section 112(4) of the Finance Act 1995 (c. 4).
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