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Statutory Instruments
INCOME TAX
Made
3rd February 1994
Laid before the House of Commons
4th February 1994
Coming into force
1st March 1994
The Treasury, in exercise of the powers conferred on them by section 61(6) of the Taxes Management Act 1970(1), hereby make the following Regulations:
1970 c. 9; section 61(6) was added by section 152(6) of the Finance Act 1989 (c. 26).