Introductory text

INCOME TAX

Made 22nd January 1990

Laid before the House of Commons 23rd January 1990

Coming into force

For the purposes of regulations 3, 4 and 7 13th February 1990

For all other purposes 6th April 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203(2) of the Income and Corporation Taxes Act 1988^f1 and section 98A(1) of the Taxes Management Act 1970^f2, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1; section 203 was amended by section 35 of, and paragraph 4 of Schedule 3 to, and section 128 of the Finance Act 1988 (c. 39) and by sections 45(3) and 187(1) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26) and extended by section 98A(1) of the Taxes Management Act 1970 (c. 9).
f2: 1970 c. 9; section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26).