OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 15th March 1994

Laid before the House of Commons 16th March 1994

Coming into force 6th April 1994

The Treasury, in exercise of the powers conferred on them by section 168E of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; sections 168A to 168G were inserted, with effect for the year 1994-95 and subsequent years of assessment, by paragraphs 4 and 7 of Schedule 3 to the Finance Act 1993 (c. 34).