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The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006

S.I. 2006/3240 · Made 6 December 2006

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 6th December 2006

The Treasury make the following Order in exercise of the powers conferred upon them by section 77(1) and (7) of the Finance Act 2004f1:

Annotations to the whole text

Footnotes

f1

2004 c. 12.

Contents

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

1

This Order may be cited as the Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006.

2

The appointed day for the purposes of section 77(1) of the Finance Act 2004 is 6th April 2007.

Signature

Claire Ward

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

6th December 2006

Explanatory note

(This note is not part of the Order)

Chapter 3 of the Finance Act 2004 (c. 12) establishes the construction industry scheme which provides for certain payments under construction contracts to be made under deduction of sums on account of tax. Section 77(1) of that Act provides that Chapter 3 has effect in relation to payments made on or after such day as the Treasury may by order appoint. This Order appoints 6th April 2007 as the day in question.