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Statutory Instruments
INCOME TAX
INHERITANCE TAX
TAXES
Made
17th December 1998
Laid before the House of Commons
17th December 1998
Coming into force
7th January 1999
The Treasury, in exercise of the powers conferred on them by section 178 of the Finance Act 1989(1), hereby make the following Regulations:
1989 c. 26. Section 178 was amended by paragraph 44 of Schedule 19 to the Finance Act 1994 (c. 9) and by paragraph 1(3) of Schedule 4 to the Finance Act 1998 (c. 36).
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