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