Statutory Instruments

2002 No. 680

INCOME TAX

The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002

Made

13th March 2002

Laid before the House of Commons

13th March 2002

Coming into force

8th April 2002

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 203(10) of the Income and Corporation Taxes Act 1988(1) and section 132 of the Finance Act 1999(2), hereby make the following Regulations:

(1)

1988 c. 1. The relevant amendment to section 203 is the addition of subsection (10) by section 119 of the Finance Act 1998 (c. 36).