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Introductory text

Original text. Later amendments are not shown.

TAXES

Made 23rd December 1992

Laid before the House of Commons 23rd December 1992

Coming into force 1st January 1993

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

Annotations

Footnotes

f1

1986 c. 41. Section 98 together with the remainder of Part IV of the Finance Act 1986 was prospectively repealed by Part VII of Schedule 19 to the Finance Act 1990 (c. 29).