1992 No. 173 (C.3)
INCOME TAX
The Finance Act 1991, section 58,(Commencement No. 1) Regulations 1992
Made 4th February 1992
Laid before the House of Commons 4th February 1992
Coming into force 25th February 1992

The Treasury, in exercise of the powers conferred on them by section 58(3) of the Finance Act 1991, hereby make the following Regulations:
1991 c. 31.