Introductory text

INCOME TAX

Made 16th March 1990

Laid before the House of Commons 16th March 1990

Coming into force 6th April 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 17(1) and (1A) of Schedule 16 and paragraph 1(1) and (3) of Schedule 16A to the Finance Act 1973^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1973 c. 51; paragraph 17(1) was amended by section 61(4)(a) of the Finance Act 1988 (c. 39), and paragraph 17(1A) was inserted by section 61(4)(b) of that Act. Schedule 16A was inserted by the Finance Act 1988, section 58(4).