Introductory text

INCOME TAX

Made 14th February 2001

Laid before the House of Commons 14th February 2001

Coming into force 7th March 2001

Whereas it appears to the Treasury that the accounting methods referred to in Article 3 of this Order as “the main method” and “the simple method” are recognised by normal accounting practice for use in the case of investment trusts:

Now, therefore the Treasury, in exercise of the powers conferred on them by paragraphs 1 and 9(1) of Schedule 10 to the Finance Act 1996^f1, hereby make the following Order:

Annotations

Footnotes

f1: 1996 c. 8.