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The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003
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Statutory Instruments
2003 No.3077 (C.116)
TAXES
The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003
Made
28th November 2003
The Treasury, in exercise of the powers conferred upon them by section 195(12) of the Finance Act 2003(1), hereby make the following Order:
Citation
1. This Order may be cited as the Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003.
Appointed Day
2. The day appointed for the purposes of section 195 of, and Schedule 40 to, the Finance Act 2003 (companies acquiring their own shares) is 1st December 2003.
Joan Ryan
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 2003
Explanatory Note
(This note is not part of the Order)
Section 195 of, and Schedule 40 to, the Finance Act 2003 (c. 14) make provision for the purposes of the Taxes Acts and the Inheritance Act 1984 (c. 51) where a company acquires any of its own shares.
This Order provides that these provisions have effect in relation to any acquisition of shares by a company on or after 1st December 2003.
(1)
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