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Statutory Instruments
INCOME TAX
Made
6th February 1996
Laid before the House of Commons
7th February 1996
Coming into force
28th February 1996
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1; section 477A, to which there are amendments not relevant to these Regulations, was inserted by paragraph 4(1) of Schedule 5 to the Finance Act 1990 (c. 29).
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