4. Certificates under section 561 of the Income and Corporation Taxes Act 1988(1) which have been issued or renewed before the date on which this Order is made, for periods ending on or after the day appointed in paragraph 3 of this Order, shall cease to have effect at the end of the day preceding that appointed day.
1988 c. 1. Section 561 was amended by paragraph 5 of Schedule 17 to the Finance Act 1994 (c. 9) and by paragraph 3 of Schedule 27 to the Finance Act 1995 (c. 4).