xmlns:atom="http://www.w3.org/2005/Atom"

Tim Flesher

Dave Hartnett

Two of the Commissioners of Inland Revenue

10th December 2002

The Lord Chancellor and the Scottish Ministers concur in the making of these Regulations.

Signed by authority of the Lord Chancellor

Rosie Winterton

Parliamentary Secretary,

Lord Chancellor’s Department

12th December 2002

James Wallace

A Member of the Scottish Executive

16th December 2002