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Statutory Instruments
INCOME TAX
Made
21st February 1997
Laid before the House of Commons
21st February 1997
Coming into force
14th March 1997
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 182(1) of the Finance Act 1993(1), hereby make the following Regulations:
1993 c. 34; section 182(1) was amended by section 83(2) of the Finance Act 1995 (c. 4).
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