Statutory Instruments
INCOME TAX
Made
19th December 1991
At the Court at Buckingham Palace, the 19th day of December 1991
Present
The Queen’s Most Excellent Majesty in Council
Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 788(10) of the Income and Corporation Taxes Act 1988(1), and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of that draft:
Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 788 of the said Act, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:–
1988 c. 1; section 788 is extended by section 10 of the Capital Gains Tax Act 1979 (c. 14).