# Finance Act 1994, Paragraph 7


(1) In section 182 of the 1993 Act (regulations), subsections (2) to (4) shall cease to have effect.
(2) This paragraph has effect for the year 1997-98 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/21/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-21/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.