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The Income Tax (Employments) (Notional Payments) Regulations 1994
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Statutory Instruments
1994 No. 1212
INCOME TAX
The Income Tax (Employments) (Notional Payments) Regulations 1994
Made
4th May 1994
Laid before the House of Commons
4th May 1994
Coming into force
25th May 1994
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; section 203 was extended by sections 203F(4)(c), 203G(2)(b), 203H(3), 203I(2), 203J(1), (3) and (4)and 203L(3) and (4) of the Income and Corporation Taxes Act 1988. Section 203F was inserted by section 127,section 203G by section 128, section 203H by section 129, section 203I by section 130, and sections 203J to 203L by section 131, of the Finance Act 1994 (c. 9).
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