- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
INCOME TAX
CORPORATION TAX
Made
6th December 2005
The Treasury, in exercise of the powers conferred upon them by section 45(9) of the Finance (No. 2) Act 2005(1), make the following Order:
1. This Order may be cited as the Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005.
2. The day appointed for the purposes of section 45(4) to (7) of the Finance (No. 2) Act 2005 is 1st January 2006.
3. The day appointed for the purposes of section 45(1) to (3) of the Finance (No. 2) Act 2005 is 6th April 2006.
Vernon Coaker
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
6th December 2005
(This note is not part of the Order)
Schedule 19 to the Finance Act 1993 contains administrative machinery under which Lloyd’s managing agents make returns of syndicates' profits and losses for tax purposes, and for assessment and collection of tax. Section 45 of the Finance (No. 2) Act 2005 creates a power for the Commissioners for Her Majesty’s Revenue and Customs to make regulations replacing (and up-dating) Schedule 19 (which regulations are being made simultaneously with this Order) and repeals Schedule 19, providing for section 45 to come into force as provided by Treasury Order.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including:
The data on this page is available in the alternative data formats listed: