OpenLegislation

The Finance (No. 2) Act 1987 (Commencement) Order 1988

S.I. 1988/744 · Made 19 April 1988

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.

TAXES

Made 19th April 1988

The Treasury, in exercise of the powers conferred on them by section 81(8) of the Finance (No. 2) Act 1987f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1987 c. 51.

Contents

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

1

This Order may be cited as the Finance (No. 2) Act 1987 (Commencement) Order 1988.

2

Section 81 of the Finance (No. 2) Act 1987 shall come into force on 29th April 1988.

Signature

Mark Lennox-Boyd

David Lightbown

Two of the Lords Commissioners of Her Majesty’s Treasury

19th April 1988

Explanatory note

(This note is not part of the Order)

This Order brings section 81 of the Finance (No. 2) Act 1987 (“the section”) into force on 29th April 1988.

Subsections (1) and (2) of the section make substitutions in section 72(1) and (2) respectively of the Finance Act 1985 (c. 54) and subsection (3) thereof makes an insertion after section 72(2) of that Act. Subsection (4) of the section makes a substitution in section 137(4) of the Capital Gains Tax Act 1979 (c. 14), subsection (5) thereof makes a substitution for section 137(9) of that Act and subsections (6) and (7) thereof make substitutions in section 138(1) and (4) respectively of that Act.