The Distraint by Collectors (Fees, Costs and Charges) Regulations 1994 No. 236

Statutory Instruments

1994 No. 236

INCOME TAX

The Distraint by Collectors (Fees, Costs and Charges) Regulations 1994

Made

3rd February 1994

Laid before the House of Commons

4th February 1994

Coming into force

1st March 1994

The Treasury, in exercise of the powers conferred on them by section 61(6) of the Taxes Management Act 1970(1), hereby make the following Regulations:

(1)

1970 c. 9; section 61(6) was added by section 152(6) of the Finance Act 1989 (c. 26).