Introductory text

INCOME TAX

Made 14th March 1989

Laid before the House of Commons 14th March 1989

Coming into force 6th April 1989

The Treasury, in exercise of the powers conferred upon them by section 333 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 of Schedule 29 to the Income and Corporation Taxes Act 1988 and amended by section 116 of the Finance Act 1988 (c. 39).