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The Finance Act 1995, Section 139(3), (Appointed Day) Order 1999

S.I. 1999/2156 · Made 29 July 1999

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 29th July 1999

The Treasury, in exercise of the powers conferred on them by section 139(3) of, and Part VIII(21) of Schedule 29 to, the Finance Act 1995f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1995 c. 4.

Contents

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

1

This Order may be cited as the Finance Act 1995, Section 139(3), (Appointed Day) Order 1999.

2

The day appointed for the purposes of the repeals effected by Part VIII(21) of Schedule 29 to the Finance Act 1995–

(a)

in or of subsections (1), and (3) to (6) of section 561 of the Income and Corporation Taxes Act 1988f1, and

(b)

of section 28 of the Finance Act 1988f2, is 6th August 1999.

Signature

Jim Dowd

David Jamieson

Two of the Lords Commissioners of Her Majesty’s Treasury

29th July 1999

Explanatory note

(This note is not part of the Order)

Part VIII(21) of Schedule 29 to the Finance Act 1995 (“the 1995 Act”) makes a number of repeals of provisions of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) relating to the tax treatment of sub-contractors in the construction industry. The repeals have effect on or after such day as the Treasury may by order made under section 139(3) of the 1995 Act appoint, and different days may be appointed for different purposes.

This Order brings into force on 6th August 1999 those repeals in Part VIII(21) of Schedule 29 to the 1995 Act which are not already in force.