1996 No. 3234

INCOME TAX

The Occupational Pension Schemes (Transitional Provisions) (Amendment No. 2) Regulations 1996

Made

Laid before the House of Commons

Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 1(2) and (2A) of Schedule 23 to the Income and Corporation Taxes Act 19881, hereby make the following Regulations: