1991 No. 1741 (C.47)
INCOME TAX
The Finance Act 1991 (Savings-related Share Option Schemes) (Appointed Day) Order 1991
Made
The Treasury, in exercise of the powers conferred on them by section 40(2) of the Finance Act 19911, hereby make the following Order:
1
This Order may be cited as the Finance Act 1991 (Savings-related Share Option Schemes) (Appointed Day) Order 1991.
2
The day appointed for the coming into force of section 40 of the Finance Act 1991 is 1st September 1991.
Sydney ChapmanThomas SackvilleTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)