OpenLegislation

Introductory text

Original text. Later amendments are not shown.

TAXES

Made 7th December 1999

Laid before the House of Commons 8th December 1999

Coming into force 6th February 2000

The Treasury, in exercise of the powers conferred on them by section 98 of the Finance Act 1986f1 and section 121 of the Finance Act 1999f2, hereby make the following Regulations:

Annotations

Footnotes

f1

1986 c. 41. Section 98 was amended by section 195 of the Finance Act 1996 (c. 8). Section 98, together with the remainder of Part IV of the Finance Act 1986 (comprising sections 86 to 99), was repealed by sections 110 and 111(1) of, and Part VII of Schedule 19 to, the Finance Act 1990 (c. 29) with effect from a day to be appointed.

f2

1999 c. 16. Section 121 was repealed by section 123(3) of, and Part V(6) of Schedule 20 to, the Finance Act 1999 with effect in accordance with section 110 of the Finance Act 1990.