The Income Tax (Schedule 22 to the Finance Act 1995) (Prescribed Amounts) Regulations 1997
These Regulations prescribe amounts under various provisions of Schedule 22 to the Finance Act 1995 (c. 4) (“Schedule 22”) other than paragraphs 1(3)(b) and 9(3)(b) of that Schedule. Schedule 22 contains rules designed to prevent the exploitation of the transitional relief provisions for self assessment in Schedule 20 to the Finance Act 1994 (c. 9).