Introductory text

INCOME TAX

Made 16th March 1993

Laid before the House of Commons 16th March 1993

Coming into force 6th April 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 203, 204 and 824(5) 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 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39) and by section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26); section 824(5) was amended by section 158(2) of, and Part VIII of Schedule 17 to, the Finance Act 1989.
f2: 1970 c. 9; section 98A was inserted by section 165(1) of the Finance Act 1989.