Introductory text

INCOME TAX

Made 10th March 1989

Laid before the House of Commons 10th March 1989

Coming into force 6th April 1989

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