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Statutory Instruments
INCOME TAX
Made
3rd February 1997
Laid before the House of Commons
4th February 1997
Coming into force
1st April 1997
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203(2) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1; section 203(2) was amended by section 128(1) of the Finance Act 1988 (c. 39) and by paragraph 38 of Schedule 19, and Part V(23) of Schedule 26, to the Finance Act 1994 (c. 9).
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