OpenLegislation

The Finance Act 2000, Section 108(3), (Appointed Day) Order 2000

S.I. 2000/2082 · Made 28 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 28th July 2000

The Treasury, in exercise of the powers conferred on them by section 108(3) of the Finance Act 2000f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

2000 c. 17.

Contents

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

1

This Order may be cited as the Finance Act 2000, Section 108(3), (Appointed Day) Order 2000.

2

The day appointed for the purposes of section 108(3) of the Finance Act 2000 is 22nd August 2000.

Signature

Jim Dowd

Greg Pope

Two of the Lords Commissioners of Her Majesty’s Treasury

28th July 2000

Explanatory note

(This note is not part of the Order)

Section 108 of the Finance Act 2000 (c. 17) (“section 108”) amends section 431D of the Income and Corporation Taxes Act 1988 (c. 1) (the meaning of “overseas life assurance business”). Subsection (3) of section 108 provides that the amendments made by that section (and any regulations made under them) shall not have effect for determining whether life assurance business is overseas life assurance business where the policy or contract for that business was made before such day as the Treasury may by order appoint.

This Order appoints 22nd August 2000 as the day in question.