The Finance Act 1996, Section 167, (Appointed Day) Order 2001

2.  The day appointed for the purposes of—

(a) section 167(11) and (12) of the Finance Act 1996,

(b) paragraph 8(8)(a) of Schedule 14 to the Income and Corporation Taxes Act 1988, and

(c) paragraphs 8A and 18(3)(c)(i) of Schedule 15 to the Income and Corporation Taxes Act 1988,

is 1st December 2001.