OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 10th March 1992

Laid before the House of Commons 10th March 1992

Coming into force 6th April 1992

The Treasury, in exercise of the powers conferred upon them by section 333 of the Income and Corporation Taxes Act 1988f1 and section 149D of the Capital Gains Tax Act 1979f2, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 333 was amended by section 70 of the Finance Act 1991 (c. 31).

f2

1979 c. 14; section 149D was inserted by paragraph 26 of Schedule 29 to the Income and Corporation Taxes Act 1988 and amended by section 116 of the Finance Act 1988 (c. 39).