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Regulation 3 Amendments to the principal Regulations

Original text. Later amendments are not shown.

In regulation 2(1), after the definitions of “section 179” and “section 179A” there shall be inserted the following definition—

  • ““tax credit” means a tax credit under section 231 of the Taxes Actf1;”.

Annotations

Footnotes

f1

1988 c. 1; section 231 was amended by section 106 of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and by paragraph 2 of Schedule 7 to the Finance Act 1990 (c. 29).