# The Income Tax (Purchased Life Annuities) (Amendment) Regulations 1990, Regulation 4: Amendments to the Principal Regulations


In regulation 21 after the word “or,” there shall be inserted—
“in respect of years of assessment before 1990—91,”.

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Source: https://www.legislation.gov.uk/uksi/1990/626/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-purchased-life-annuities-amendment-regulations-1990/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.