OpenLegislation

Article 2

Original text. Later amendments are not shown.

The day appointed for sections 59C and 103A of the Taxes Management Act 1970f1 for periods beginning on or after which section 178(1) of the Finance Act 1989 shall have effect is 9th March 1998.

Annotations

Footnotes

f1

1970 c. 9; section 59C was inserted by section 194 of the Finance Act 1994 and amended by section 109 of the Finance Act 1995 (c. 4), and section 103A was inserted by paragraph 33 of Schedule 19 to the Finance Act 1994.