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Statutory Instruments
TAXES
Made
10th December 1993
Laid before the House of Commons
10th December 1993
Coming into force
1st January 1994
The Treasury, in exercise of the powers conferred on them by section 98(1) of the Finance Act 1986(1), hereby make the following Regulations:
1986 c. 41; section 98, together with the remainder of Part IV of the Finance Act 1986, was prospectively repealed by sections 110 and 111(1) of, and Part VII of Schedule 19 to, the Finance Act 1990 (c. 29).
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