# The Finance Act 1989, section 178(1), (Appointed Day) Order 1997, Article 2


The day appointed for section 118F of the Income and Corporation Taxes Act 1988 for periods beginning on or after which section 178(1) of the Finance Act 1989 shall have effect is 9th December 1997.

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Source: https://www.legislation.gov.uk/uksi/1997/2708/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.