Introductory text
INCOME TAX
Made 2nd March 1993
Laid before the House of Commons 2nd March 1993
Coming into force 23rd March 1993
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 451(1) and (1A) of and paragraph 1(1) and (3) of Schedule 19A to the Income and Corporation Taxes Act 1988f1, section 92(5), (6) and (7) of the Finance Act 1989f2 and section 209(2), (4), (5) and (6) of the Taxation of Chargeable Gains Act 1992f3, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1988 c. 1; section 451(1) was amended by section 61(1)(b) of the Finance Act 1988 (c. 39), section 451(1A) was inserted by section 61(1)(c) of that Act and amended by section 92(1) of the Finance Act 1989 (c. 26); Schedule 19A was inserted by section 58(4) of the Finance Act 1988 and amended by sections 149(4)(a)(iii), 170(5), 179(1)(b)(iii) and 187 of, and Parts VIII and X of Schedule 17 to, the Finance Act 1989 and by S.I. 1990/2524.
- f2
- f3