Introductory text
INCOME TAX
INHERITANCE TAX
TAXES
Made 24th August 1992
Laid before the House of Commons 3rd September 1992
Coming into force 14th November1992
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
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1989 c. 26; section 178 was amended by paragraph 5 of Schedule 11 to the Finance (No. 2) Act 1992 (c. 48) and (prospectively) by section 17(10) of the Social Security Act 1990 (c. 27).