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The Finance Act 1999, Section 59(3)(b), (Appointed Day) Order 2000

S.I. 2000/2004 · Made 25 July 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 25th July 2000

The Treasury, in exercise of the powers conferred on them by section 59(3)(b) of the Finance Act 1999f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1999 c. 16.

Contents

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

1

This Order may be cited as the Finance Act 1999, Section 59(3)(b) (Appointed Day) Order 2000.

2

The day appointed for the purposes of section 59(2) and (3)(b) of the Finance Act 1999 is 1st September 2000.

Signature

Bob Ainsworth

David Jamieson

Two of the Lords Commissioners of Her Majesty’s Treasury

25th July 2000

Explanatory note

(This note is not part of the Order)

Section 32 of the Finance Act 1991 gives relief for payments made by individuals resident in the United Kingdom in respect of a qualifying course of vocational training. Section 33 of that Act empowers the Revenue to make regulations in connection with section 32.

Section 59(2) and (3)(b) of the Finance Act 1999 provides that sections 32 and 33 of the Finance Act 1991 shall cease to have effect in relation to payments made on or after such date after 6th April 2000 as the Treasury may by order appoint.

This Order appoints 1st September 2000 as the day in question.