http://www.legislation.gov.uk/uksi/1995/1007/signature/made
The Income and Corporation Taxes Act 1988, section 737A, (Appointed Day) Order 1995
Tax
King's Printer of Acts of Parliament
2011-07-04
INCOME TAX
This Order provides for section 737A of the Income and Corporation Taxes Act 1988 (sale and repurchase of securities: deemed manufactured payments) to apply in relation to agreements to sell United Kingdom equities and United Kingdom securities entered into on or after the day on which the Finance Act 1995 is passed.
Derek ConwayAndrew MitchellTwo of the Lords Commissioners of Her Majesty’s Treasury