# The Finance Act 1990, section 46, (Appointed Day) Order 1991, Article 2


The day appointed for the coming into force of section 46 of the Finance Act 1990 is 1st January 1992.

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Source: https://www.legislation.gov.uk/uksi/1991/2860/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-1990-section-46-appointed-day-order-1991/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.