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Statutory Instruments
TAXES
Laid before the House of Commons in draft
Made
29th January 1982
Coming into Operation
1st February 1982
Whereas a draft of these Regulations has been laid before the House of Commons and approved by resolution of that House pursuant to section 108(6) of the Finance Act 1980(1):
Now, therefore, the Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 108 of the said Act, hereby make the following Regulations:—
section 108 was extended by sections 121 and 128(3) of the Finance Act 1981 (c. 35).
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