Introductory text
INCOME TAX
Made 25th April 1991
Laid before the House of Commons 26th April 1991
Coming into force 19th May 1991
The Commissioners of Inland Revenue, in exercise of the powersconferred on them by section 203 of the Income and Corporation Taxes Act1988f1, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1988 c. 1; section 203 was amended by sections 35 and 128of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), andby sections 45(3) and 187(1) of, and Part IV of Schedule 17 to, theFinance Act 1989 (c. 26), and extended by section 98A of the TaxesManagement Act 1970 (c. 9) as inserted by section 165(1) of the FinanceAct 1989.