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The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999
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Statutory Instruments
1999 No. 823
INCOME TAX
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999
Made
15th March 1999
Laid before the House of Commons
16th March 1999
Coming into force
6th April 1999
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(1)(n) and 118G(2) and (4)(i) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; sections 118A to 118K were inserted as Chapter VIIA of Part IV of the Income and Corporation Taxes Act 1988 by paragraph 1 of Schedule 29 to the Finance Act 1996 (c. 8). Section 118A was amended by section 38(2) and (3) of the Finance (No. 2) Act 1997 (c. 58).
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