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The Finance Act 1995, Section 139(3), (Appointed Day) Order 1998
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- UK Statutory Instruments
- 1998 No. 2620 (C. 62)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
Section 139 of and Schedule 27 to the Finance Act 1995 make a number of amendments to provisions of the Income and Corporation Taxes Act 1988 relating to the tax treatment of sub-contractors in the construction industry. The amendments have effect on or after such day as the Treasury may by order appoint, and different days may be appointed under section 139(3) of the Finance Act 1995 for different purposes.
Paragraph 2 of this Order appoints 23rd November 1998 as the day in question, for the purposes of paragraph 3(2) and (3)(b) of Schedule 27 to the Finance Act 1995.
Paragraph 3 of this Order appoints 1st August 1999 as the day in question, for the purposes of paragraphs 1, 2, 3(1) and 4 to 7 of Schedule 27 to the Finance Act 1995.
Paragraph 4 of this Order exercises the power given by paragraph 7 of Schedule 8 to the Finance Act 1998 (c. 36), to provide that certificates under section 561 of the Income and Corporation Taxes Act 1988 shall cease to have effect immediately prior to the day appointed in paragraph 3.
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