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Statutory Instruments
INCOME TAX
Made
17th March 1998
Laid before the House of Commons
17th March 1998
Coming into force
7th April 1998
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 591A(2) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1. Section 591A was inserted by section 35 of the Finance Act 1991 (c. 31).
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