Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) This Order may be cited as the Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005.
(2) Subject to paragraph (5), this Order shall come into force on 17th August 2005.
(3) Subject to paragraphs (4) to (6), this Order has effect in relation to periods of account beginning on or after 1st January 2005 and ending on or after 17th August 2005.
(4) Articles 3, 5, 7, 8, 9, 12, 13, 14, 15, 16, 19, 21, 22 and 23 have effect in relation to periods of account beginning on or after 1st January 2005 and ending on or after 16th March 2005.
(5) Article 6—
(a)shall come into force on 28th July 2005, and
(b)has effect in relation to periods of account ending on or after that day.
(6) Articles 2 and 10 have effect accordingly.