Point in time view as at 06/04/2005.
There are currently no known outstanding effects for the Finance Act 1996, Section 162.
(1)Section 55 of the M1Finance Act 1995 (removal of certification requirements for qualifying policies with respect to any time on or after 5th May 1996 etc) shall have effect—
(a)with the substitution for “5th May 1996”, wherever occurring, of “the appointed date”; and
(b)with the addition of the following subsection after subsection (8)—
“(9)In this section “the appointed date” means such date as may be specified for the purpose in an order made by the Board.”
(2)In Schedule 15 to the Taxes Act 1988 (qualifying policies) paragraphs 24(2A) and 25(2) shall have effect with the substitution for “5th May 1996” of “ the appointed date for the purposes of section 55 of the Finance Act 1995 (removal of certification requirements) ”.
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