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The Finance Act 1995, Section 139(3), (Appointed Day) Order 2000

S.I. 2000/922 · Made 30 March 2000

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 30th March 2000

The Treasury, in exercise of the powers conferred on them by section 139(3) of 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 2000.

2

The day appointed for the purposes of section 139(1) of the Finance Act 1995 is 6th April 2000.

Signature

Jim Dowd

Bob Ainsworth

Two of the Lords Commissioners of Her Majesty’s Treasury

30th March 2000

Explanatory note

(This note is not part of the Order)

Section 139(1) of the Finance Act 1995 (“the 1995 Act”) amends section 559(4) (adding the additional subsection (4A)) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) relating to the rate of income tax or corporation tax to be deducted from payments to certain sub-contractors in the construction industry. The amendments 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 April 2000 the amendments made by section 139(1) of the 1995 Act.