Statutory Instruments
INCOME TAX
Made
11th December 1995
Laid before the House of Commons
11th December 1995
Coming into force
2nd January 1996
The Treasury, in exercise of the powers conferred on them by section 51B(1) to (4) of the Income and Corporation Taxes Act 1988(1) hereby make the following Regulations:
1988 c. 1; section 51B was inserted by section 78(1) of the Finance Act 1995 (c. 4).