Introductory text

INCOME TAX

INHERITANCE TAX

TAXES

Made 10th July 1997

Laid before the House of Commons 11th July 1997

Coming into force 6th August 1997

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

Annotations

f1: 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, section 88(2) of the Finance Act 1994 (c. 9) and section 45(2) of, and Part VIII(3) of Schedule 29 to, the Finance Act 1995 (c. 4).