- Statutory Instrument 2000 No. 922 (C.22)
The Finance Act 1995, Section 139(3), (Appointed Day) Order 2000
© Crown Copyright 2000
Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.
The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.
It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.
The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Finance Act 1995, Section 139(3), (Appointed Day) Order 2000 , ISBN 0 11 099174 5. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.
Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.
To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.
| Made | 30th March 2000 |
The Treasury, in exercise of the powers conferred on them by section 139(3) of the Finance Act 1995[1], hereby make the following Order:
1. This Order may be cited as the Finance Act 1995, Section 139(3), (Appointed Day) Order 2000.
2. The day appointed for the purposes of section 139(1) of the Finance Act 1995 is 6th April 2000.
Jim Dowd
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty's Treasury
30th March 2000
(This note is not part of the Order)
Section 139(1) of the Finance Act 1995 ("the 1995 Act") amends section 559(4) (adding the additional subsection (4A)) of the Income and Corporation Taxes Act 1988 ("the Taxes Act") relating to the rate of income tax or corporation tax to be deducted from payments to certain sub-contractors in the construction industry. The amendments have effect on or after such day as the Treasury may by order made under section 139(3) of the 1995 Act appoint, and different days may be appointed for different purposes.
This Order brings into force on 6th April 2000 the amendments made by section 139(1) of the 1995 Act.
NOTE AS TO EARLIER COMMENCEMENT ORDERS
The following provisions of Schedule 27 and Part VIII(21) of Schedule 29 to the 1995 Act have been brought into force by commencement orders made before the date of this Order: -
| Provision | Date of Commencement | S.I. No. |
| Paragraphs 1, 2, 3(1) and 4 to 7 of Schedule 27 to the 1995 Act (which include the repeals made by Part VIII (21) of Schedule 29 to the 1995 Act to sections 559(3), 562 and 563 of the Taxes Act). | 1st August 1999 | 1998 No. 2620 (C. 62) |
| Paragraph 3(2) and (3)(b) of Schedule 27 to the 1995 Act (which includes the repeal made by Part VIII(21) of Schedule 29 to the 1995 Act to section 561(12) of the Taxes Act). | 23rd November 1998 | 1998 No. 2620 (C. 62) |
The repeals effected by Part VIII(21) of Schedule 29 to the 1995 Act: -
(b) of section 28 of the Finance Act 1988. |
6th August 1999 | 1999 No. 2156 (C. 52) |
Notes:
[1] 1995 c. 4.back
ISBN 0 11 099174 5