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

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

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.

Made under: Finance Act 1994 (Section 199)

## Introductory text

INCOME TAX
Made 17th December 1998
The Treasury, in exercise of the powers conferred on them by section 199(3) of the Finance Act 1994, hereby make the following Order:

## 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.

---
Source: https://www.legislation.gov.uk/uksi/1998/3173 (the official version)
Page: https://openlegislation.uk/finance-act-1994-section-199-appointed-day-order-1998
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.