OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

INHERITANCE TAX

TAXES

Made 9th September 1999

Laid before the House of Commons 9th September 1999

Coming into force 1st October 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. Relevant amendments to section 178 were made by sections 109(2) and 110(9) of the Finance Act 1999 (c. 16).