# The Finance (No. 2) Act 1987 (Commencement) Order 1988, Note: 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.

---
Source: https://www.legislation.gov.uk/uksi/1988/744/note (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1987-commencement-order-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.