Introductory text

INCOME TAX

Made 16th January 1990

Laid before the House of Commons 17th January 1990

Coming into force —

For the purposes of regulations 3 and 4 7th February 1990

For the purposes of regulations 5, 6, 7, 8, 9, 10, 11, 12, 13 and l4 6th April 1990

For all other purposes 1st October 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566 of the Income and Corporation Taxes Act 1988 ^f1and section 98A(l) of the Taxes Management Act 1970 ^f2, hereby make the following Regulations: