Citation, commencement, interpretation and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2004, shall come into force on 14th December 2004 and shall have effect for the year 2005-06 and subsequent tax years of assessment.
(2) In these Regulations “the principal Regulations” means the Income Tax (Exemption of Minor Benefits) Regulations 2002(1).