The Finance Act 2011, Section 88 (Appointed Day) Order 2011
S.I. 2011/2934 · Made 7 December 2011
Taxes And Duties
Made 7th December 2011
Laid before the House of Commons 8th December 2011
Coming into force 30th December 2011
The Treasury make the following Order in exercise of the power conferred by section 88(9) of the Finance Act 2011f1:
Annotations to the whole text
Footnotes
- f1
Contents
1Citation and commencement
This Order may be cited as the Finance Act 2011, Section 88 (Appointed Day) Order 2011, and comes into force on 30th December 2011.
2Appointed day
The day appointed as the day on which the amendments made by section 88 of the Finance Act 2011 come into force is 30th December 2011.
Signature
Angela Watkinson
Brooks Newmark
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2011
Explanatory note
(This note is not part of the Order)
This Order appoints 30th December 2011 as the day on which the amendments made by section 88 of the Finance Act 2011 come into force.
Subsections (2) to (7) of section 88 amend section 1 of the Provisional Collection of Taxes Act 1968 (c. 2) (“the PCTA”). That section gives temporary statutory effect to resolutions of the House of Commons which renew, vary or abolish taxes and duties to which it appliesf1. The amendments ensure that the PCTA continues to enable such changes to tax law, and that it continues to enable the collection of taxes, on a provisional basis after currently planned changes to the parliamentary timetablef2, subject to restrictions and conditions. Subsection (8) repeals provisions which had previously amended section 1 of the PCTA and become redundant as a result of changes brought into force by this Order.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day order.