Introductory text

INCOME TAX

INHERITANCE TAX

TAXES

Made 16th March 1993

Laid before the House of Commons 16th March 1993

Coming into force 6th April 1993

The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989^f1, hereby make the following Regulations:

Annotations

f1: 1989 c. 26; section 178 was amended by section 17(10) of the Social Security Act 1990 (c. 27), paragraph 107 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c. 6), paragraph 19(4) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12) and paragraph 5 of Schedule 11 to the Finance (No. 2) Act 1992 (c. 48).