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The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 1992
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Statutory Instruments
1992 No. 13
INCOME TAX
The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 1992
Made
8th January 1992
Laid before the House of Commons
9th January 1992
Coming into force
30th January 1992
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 480B and 482(11)(aa) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; section 480B was inserted by paragraph 7, and section 482(11)(aa) by paragraph 9(4), of Schedule 5 to the Finance Act 1990 (c. 29).
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