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15th February 1995
Laid before the House of Commons
16th February 1995
Coming into force
9th March 1995
1993 c. 34. Subsections (2) to (4) of section 182 were repealed by paragraph 7 of Schedule 21 and Part V(25) of Schedule 26 to the Finance Act 1994 (c. 9) with effect for the year 1997–98 and subsequent years of assessment. The definition of “member” in section 184(1) was amended by paragraph 8(1)(b) of Schedule 21 to the Finance Act 1994. See also the definition of “members' agent” in section 184(1).
1992 c. 12. Subsection (6) of section 209 was amended by section 183(8)(b) of the Finance Act 1993, and subsections (2) and (6) were repealed by Part III(12) of Schedule 23 to the Finance Act 1993 with effect for the year 1994–95 and subsequent years of assessment.
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