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The Finance Act 1994, Section 199, (Appointed Day) Order 1998

S.I. 1998/3173 · Made 17 December 1998

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 17th December 1998

The Treasury, in exercise of the powers conferred on them by section 199(3) of the Finance Act 1994f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 9.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Finance Act 1994, Section 199, (Appointed Day) Order 1998.

2

The day appointed for the purposes of Chapter III of Part IV of the Finance Act 1994 (corporation tax self-assessment) is 1st July 1999.

Signature

Jane Kennedy

David Jamieson

Two of the Lords Commissioners of Her Majesty’s Treasury

17th December 1998

Explanatory note

(This note is not part of the Order)

Section 199 of the Finance Act 1994 provides that self-assessment for companies has effect in relation to accounting periods ending on or after the day appointed under that section.

This Order appoints 1st July 1999 as the day in question.