Introductory text

INCOME TAX

Made 15th December 1994

Laid before the House of Commons 16th December 1994

Coming into force 23rd March 1995

The Treasury, in exercise of the powers conferred on them by sections 93(1) and (6), 94(1), (2), (3) and (11) and 95(1), (2) and (3) of the Finance Act 1993^f1, hereby make the following Regulations: