- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
INCOME TAX
Made
20th March 1997
Laid before the House of Commons
20th March 1997
Coming into force
1st July 1997
The Treasury, in exercise of the powers conferred on them by paragraphs 1(1), 4(7) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 of the Finance Act 1991 (c. 31). Paragraph 4(7) of Schedule 23A was amended by section 159(6) of the Finance Act 1996 (c. 8), and paragraph 8 of that Schedule was amended by section 159(7) and (8) of the Finance Act 1996 and by paragraph 13 of Schedule 10 to the Finance Act 1997 (c. 16).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: