http://www.legislation.gov.uk/ukpga/1985/54/section/17/1994-09-01
Finance Act 1985
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
1991-02-01
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Statute Law Database
2022-08-13
1994-09-01
Pt. I Chapter II (ss. 11-13) modified by Finance Act 1988 (c. 39, SIF 40:2), s. 21(a)