OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 19th March 1991

The Treasury, in pursuance of sections 1(6) and 257C(3) of the Income and Corporation Taxes Act 1988f1, hereby make the following Order:

Annotations

Footnotes

f1

1988 c. 1; section 1(6) was amended by section 24(2) of the Finance Act 1988 (c. 39) and sections 257 to 257F were substituted for section 257 by section 33 of the Finance Act 1988, with effect for the year 1990-91 and subsequent years of assessment.