Statutory Instruments
INCOME TAX
Made
23rd January 2001
Laid before the House of Commons
24th January 2001
Coming into force
6th April 2001
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by paragraphs 2 and 4 of Schedule 23ZA to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1. Schedule 23ZA was inserted by paragraph 27 of Schedule 13 to the Finance Act 2000 (c. 17).