- Latest available (Revised)
- Original (As made)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
You are here:
- 1997 No. 2705
- Introduction
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Statutory Instruments
1997 No. 2705
INCOME TAX
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
Made
14th November 1997
Laid before the House of Commons
18th November 1997
Coming into force
9th December 1997
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(n), 118E(5), 118G(2) and (4)(g) and (i), 118H(1) and (3), 118I, 118J(3) and 118K of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; sections 118A to 118K were inserted as Chapter VIIA of Part IV of the Income and Corporation Taxes Act 1988 by paragraph 1 of Schedule 29 to the Finance Act 1996 (c. 8) and were modified in relation to manufactured overseas dividends by regulation 12 of S.I. 1993/2004 (as amended by S.I. 1996/1229 and 2643 and 1997/2706).
Options/Help
Print Options
Print The Whole Instrument
Print This Introductory Text only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once