Introductory text
INCOME TAX
INHERITANCE TAX
TAXES
Made 11th October 1994
Laid before the House of Commons l12th October 1994
Coming into force l6th November 1994
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 extended by section 160(5) of the Income and Corporation Taxes Act 1988 (c. 1) as amended by section 179(1)(g) of the Finance Act 1989 and section 88(2) of the Finance Act 1994 (c. 9).