Introductory Text
1.Citation and commencement
2.Interpretation
3.Amendments to the principal Regulations
4.In regulation 5(3), the word “and” immediately following sub-paragraph (a)...
5.In regulation 6(1)– (a) after the words “benefit certificate” there...
6.Disapplication of section 591A(2) of the Income and Corporation Taxes Act 1988
Signature
Explanatory Note