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Introductory text

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TAXES

Made 8th October 1997

Laid before the House of Commons 9th October 1997

Coming into force 20th October 1997

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 Section 98, together with the remainder of Part IV of the Finance Act 1986, was repealed by sections 110 and 111(1) of, and Part VII of Schedule 19 to, the Finance Act 1990 (c. 29) with effect from a day to be appointed.