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Statutory Instruments
INCOME TAX
Made
17th July 2000
Laid before the House of Commons
18th July 2000
Coming into force
6th August 2000
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 560(2)(ea) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1; section 560(2)(ea) was inserted by paragraph 2(1)(b) of Schedule 27 to the Finance Act 1995 (c. 4), which was brought into force by Article 3 of S.I. 1998/2620.
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