OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

INHERITANCE TAX

TAXES

Made 17th December 1998

Laid before the House of Commons 17th December 1998

Coming into force 7th January 1999

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

Annotations

Footnotes

f1

1989 c. 26. Section 178 was amended by paragraph 44 of Schedule 19 to the Finance Act 1994 (c. 9) and by paragraph 1(3) of Schedule 4 to the Finance Act 1998 (c. 36).