Introductory text

INCOME TAX

Made 15th March 2002

The Treasury, in pursuance of sections 1(6) and 257C(3) of the Income and Corporation Taxes Act 1988^f1, hereby make the following Order:

Annotations

f1: 1988 c. 1. Section 1(6) was amended by section 24(2) of the Finance Act 1988 (c. 39) and by section 9(1) and (7) of the Finance Act 1992 (c. 20). Sections 257 to 257F were substituted for section 257 by section 33 of the Finance Act 1988 with effect for the year 1990-91 and subsequent years of assessment, and were amended by section 31(6) and (7) and section 32(1)(a) and (c) of the Finance Act 1999 (c. 16) with effect for the year 1999-00 and subsequent years of assessment and by section 31(2) to (5) and (8) and section 32(1)(b) and (2) of the Finance Act 1999 with effect for the year 2000-01 and subsequent years of assessment. Section 257C was amended by section 17(2) and Part IV of Schedule 19 to the Finance Act 1990 (c. 29) and by section 107(3) of, and Part III(10) of Schedule 23, to the Finance Act 1993 (c. 34), and was extended by section 56(2) of the Finance Act 1997 (c. 16), by section 25(3) of the Finance 1999 with effect for the year 1999-00 and subsequent years of assessment, and by section 30(3) of the Finance Act 1999 with effect for the year 2002-03 and subsequent years of assessment.