Introductory text

TAXES

Made 17th December 1998

Laid before the House of Commons 17th December 1998

Coming into force 1st January 1999

The Treasury, in exercise of the powers conferred on them by sections 93(1) and (6), 94(1), (2), (3) and (11) and 95 (1), (2) and (3) of the Finance Act 1993^f1 and section 163 of the Finance Act 1998^f2, hereby make the following Regulations: