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Statutory Instruments
INCOME TAX
Made
18th March 1999
Laid before the House of Commons
18th March 1999
Coming into force
6th April 1999
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 552A of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1; section 552A was inserted by section 87 of the Finance Act 1998 (c. 36).
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