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Statutory Instruments
INCOME TAX
Made
8th November 1990
Laid before the House of Commons
9th November 1990
Coming into force
30th November 1990
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 480B and 482(11) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1; section 480B was inserted by paragraph 7 of Schedule 5 to the Finance Act 1990 (c. 29) and section 482(11) was amended by paragraph 9(4) of Schedule 5 to the Finance Act 1990.
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