# The Income Tax (Replacement Cars) Regulations 1994, Regulation 1: Citation and commencement


These Regulations may be cited as the Income Tax (Replacement Cars) Regulations 1994 and shall come into force on 6th April 1994.

---
Source: https://www.legislation.gov.uk/uksi/1994/778/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.