1 Citation and interpretation
1 This Order may be cited as the Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011.
2 In this Order a reference to a paragraph (without more) is a reference to that paragraph of Schedule 13 to the Finance (No. 3) Act 2010.
3 In this Order—
“FA 1994” means the Finance Act 1994;
“the relevant time” has the meaning given in section 12B(2) of FA 1994 (section 12A: supplementary provisions).
1994 c. 9.
Sections 12A and 12B were inserted by section 50 of and paragraphs 1(1) and 7 of Schedule 6 to the Finance Act 1997 (c. 16). Section 12B(2) has been amended by section 20 of and paragraph 9(4) of Schedule 2 to the Finance Act 1998 (c. 36).