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The Tax-exempt Special Savings Account (Amendment) Regulations 1996

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Statutory Instruments

1996 No. 844

INCOME TAX

The Tax-exempt Special Savings Account (Amendment) Regulations 1996

Made

19th March 1996

Laid before the House of Commons

19th March 1996

Coming into force

6th April 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 326C(1) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 326C(1) was inserted by section 28(1) of the Finance Act 1990 (c. 29) and amended by section 62(3) and (4) of the Finance Act 1995 (c. 4).

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