Regulation 3 Prescribed years
The chargeable financial years beginning on 1st April 1990, 1st April 1991 and 1st April 1992 are prescribed as the years for which these Regulations apply.
The chargeable financial years beginning on 1st April 1990, 1st April 1991 and 1st April 1992 are prescribed as the years for which these Regulations apply.