http://www.legislation.gov.uk/id/uksi/1997/991

http://www.legislation.gov.uk/uksi/1997/991/article/2/made

The Finance Act 1997, Schedule 10, (Appointed Day) Order 1997

Income tax

Tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

Paragraph 7 of Schedule 10 to the Finance Act 1997 (“Schedule 10”) provides that Part I of the Schedule shall have effect in relation to stock lending arrangements, transfers under such arrangements, and manufactured payments in stock lending cases that are made on or after such day as the Treasury may by order made by statutory instrument appoint.