Introductory text

INCOME TAX

INHERITANCE TAX

TAXES

Made 13th May 1994

Laid before the House of Commons 16th May 1994

Coming into force 6th June 1994

The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989^f1 and section 160(5) of the Income and Corporation Taxes Act 1988^f2, hereby make the following Regulations:

Annotations

Footnotes

f1: 1989 c. 26.
f2: 1988 c. 1; section 160(5) was amended by section 179(1)(g) of the Finance Act 1989 and section 88(2) of the Finance Act 1994 (c. 9).