# The Finance Act 1998, Section 37, (Appointed Day) Order 1999

S.I. 1999/619 · made 9 March 1999

Section 37 of the Finance Act 1998 provides that section 51B of the Income and Corporation Taxes Act 1988 (c. 1) (periodic accounting of tax on interest on gilt-edged securities) shall be repealed in relation to payments of interest on gilt-edged securities falling due on or after such day as the Treasury may by order appoint.

Made under: Finance Act 1998 (Section 37)

PDFs: Printed copy https://openlegislation.uk/finance-act-1998-section-37-appointed-day-order-1999/pdf/uksi_19990619_en.pdf

## Introductory text

INCOME TAX
Made 9th March 1999
The Treasury, in exercise of the powers conferred on them by section 37(3) of the Finance Act 1998, hereby make the following Order:

## 1 

This Order may be cited as the Finance Act 1998, Section 37, (Appointed Day) Order 1999.

## 2 

The day appointed for the purposes of section 37 of the Finance Act 1998 (abolition of periodic accounting of tax on interest on gilt-edged securities) is 1st April 1999.

## Signature

David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 1999

## Explanatory note

(This note is not part of the Order)
Section 37 of the Finance Act 1998 provides that section 51B of the Income and Corporation Taxes Act 1988 (c. 1) (periodic accounting of tax on interest on gilt-edged securities) shall be repealed in relation to payments of interest on gilt-edged securities falling due on or after such day as the Treasury may by order appoint.
This Order appoints 1st April 1999 as the day in question.

---
Source: https://www.legislation.gov.uk/uksi/1999/619 (the official version)
Page: https://openlegislation.uk/finance-act-1998-section-37-appointed-day-order-1999
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.