The Profits Tax Regulations 1958
Made 15th October, 1958. Coming into Operation 22nd October, 1958.

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sub-paragraph (5) of paragraph [UNCLEAR: possible '1'] of the Seventh Schedule to the Finance Act, 1958(a), and Parts I and II of the Fifth Schedule to the Finance Act, 1937(b), hereby make the following Regulations: