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Introductory text

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TAXES

Made 10th December 1993

Laid before the House of Commons 10th December 1993

Coming into force 1st January 1994

The Treasury, in exercise of the powers conferred on them by section 98(1) 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1986 c. 41; section 98, together with the remainder of Part IV of the Finance Act 1986, was prospectively repealed by sections 110 and 111(1) of, and Part VII of Schedule 19 to, the Finance Act 1990 (c. 29).