Statutory Instruments
TAXES
Made
28th February 2002
Laid before the House of Commons
4th March 2002
Coming into force
6th April 2002
The Treasury, in exercise of the powers conferred upon them by section 553C of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1. Section 553C was inserted by section 89 of the Finance Act 1998 (c. 36).