Introductory text

INCOME TAX

Made 19th March 1991

Laid before the House of Commons 19th March 1991

Coming into force 6th April 1991

The Treasury, in exercise of the powers conferred on them by section333 of the Income and Corporation Taxes Act 1988^f1 and section 149D of the Capital Gains Tax Act 1979^f2, hereby make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1.
f2: 1979 c. 14;section 149D was inserted by paragraph 26 ofSchedule 29 to the Income and Corporation Taxes Act 1988 and amendedby section 116 of the Finance Act 1988 (c. 39).