
1 
 This Order may be cited as the Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002, and shall come into force on 1st December 2002.
2 
 In section 349B(3) of the Taxes Act after “made to” insert “, or to the nominee of”.
Nick Ainger
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
27th November 2002