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Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 10th December 1993

Laid before the House of Commons 10th December 1993

Coming into force 31st December 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 4 of Schedule 19AB to the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991 (c. 31), and amended by section 103(2)(h) of, and Part III(9) of Schedule 23 to, the Finance Act 1993 (c. 34).