http://www.legislation.gov.uk/id/uksi/1997/1015

http://www.legislation.gov.uk/uksi/1997/1015/article/2/made

The Finance Act 1996, section 197, (Appointed Day) Order 1997

VAT

King's Printer of Acts of Parliament

2011-07-04

CUSTOMS AND EXCISE

INSURANCE PREMIUM TAX

VALUE ADDED TAX

LANDFILL TAX

This Order appoints 1st April 1997 as the day from which periods begin for the purposes of subsections (1) and (6) of section 197 of the Finance Act 1996 (c. 8) in relation to air passenger duty, insurance premium tax, VAT and landfill tax.