OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 10th December 1993 Laid before the House of Commons10th December 1993

Coming into force 1st January 1994

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 32(3) of the Finance Act 1991f1, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1

1991 c. 31.