# The Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005

S.I. 2005/3337 · made 6 December 2005

Schedule 19 to the Finance Act 1993 contains administrative machinery under which Lloyd’s managing agents make returns of syndicates' profits and losses for tax purposes, and for assessment and collection of tax. Section 45 of the Finance (No. 2) Act 2005 creates a power for the Commissioners for Her Majesty’s Revenue and Customs to make regulations replacing (and up-dating) Schedule 19 (which regulations are being made simultaneously with this Order) and repeals Schedule 19, providing for section 45 to come into force as provided by Treasury Order.

Made under: Finance (No. 2) Act 2005 (Section 45)

PDFs: Printed copy https://openlegislation.uk/finance-no-2-act-2005-section-45-appointed-day-order-2005/pdf/uksi_20053337_en.pdf

## Introductory text

INCOME TAX
CORPORATION TAX
Made 6th December 2005
The Treasury, in exercise of the powers conferred upon them by section 45(9) of the Finance (No. 2) Act 2005, make the following Order:

## 1 Citation

This Order may be cited as the Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005.

## 2 Appointed Day for Corporation Tax purposes

The day appointed for the purposes of section 45(4) to (7) of the Finance (No. 2) Act 2005 is 1st January 2006.

## 3 Appointed Day for Income Tax purposes

The day appointed for the purposes of section 45(1) to (3) of the Finance (No. 2) Act 2005 is 6th April 2006.

## Signature

Vernon Coaker
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
6th December 2005

## Explanatory note

(This note is not part of the Order)
Schedule 19 to the Finance Act 1993 contains administrative machinery under which Lloyd’s managing agents make returns of syndicates' profits and losses for tax purposes, and for assessment and collection of tax. Section 45 of the Finance (No. 2) Act 2005 creates a power for the Commissioners for Her Majesty’s Revenue and Customs to make regulations replacing (and up-dating) Schedule 19 (which regulations are being made simultaneously with this Order) and repeals Schedule 19, providing for section 45 to come into force as provided by Treasury Order.

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Source: https://www.legislation.gov.uk/uksi/2005/3337 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2005-section-45-appointed-day-order-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.