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Statutory Instruments
INCOME TAX
Made
12th December 1990
Laid before the House of Commons
12th December 1990
Coming into force
2nd January 1991
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 451(1) and (1A) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1; section 451(1) was amended by section 61(1)(b) of the Finance Act 1988 (c. 39) and section 451(1A) was inserted by section 61(1)(c) of that Act and amended by section 92(1) of the Finance Act 1989 (c. 26).
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