# The Finance Act 1991, section 58, (Commencement No. 2) Regulations 1992, Regulation 5


The provisions referred to in this regulation are the amendments made by subsection (2) of section 58 of the Finance Act 1991 and paragraph 4 of Schedule 13 to that Act to section 738 of the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1992/1346/regulation/5 (the official version)
Page: https://openlegislation.uk/finance-act-1991-section-58-commencement-no-2-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.