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The Finance Act 1996, section 197, (Appointed Day) Order 1997

S.I. 1997/1015 · Made 20 March 1997

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.

CUSTOMS AND EXCISE

INSURANCE PREMIUM TAX

VALUE ADDED TAX

LANDFILL TAX

Made 20th March 1997

The Treasury, in exercise of the powers conferred on them by section 197(7) of the Finance Act 1996f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1996 c. 8.

Contents

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

1

This Order may be cited as the Finance Act 1996, section 197, (Appointed Day) Order 1997.

2

Subsections (1) and (6) of section 197 of the Finance Act 1996 shall have effect for periods beginning on or after 1st April 1997.

Signature

Bowen Wells

Roger Knapman

Two of the Lords Commissioners of Her Majesty’s Treasury

20th March 1997

Explanatory note

(This note is not part of the Order)

This Order appoints 1st April 1997 as the day from which periods begin for the purposes of subsections (1) and (6) of section 197 of the Finance Act 1996 (c. 8) in relation to air passenger duty, insurance premium tax, VAT and landfill tax.