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The Finance Act 1996, section 197, (Appointed Day) Order 1997
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Statutory Instruments
1997 No. 1015
CUSTOMS AND EXCISE
INSURANCE PREMIUM TAX
VALUE ADDED TAX
LANDFILL TAX
The Finance Act 1996, section 197, (Appointed Day) Order 1997
Made
20th March 1997
The Treasury, in exercise of the powers conferred on them by section 197(7) of the Finance Act 1996(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Finance Act 1996, section 197, (Appointed Day) Order 1997.
2. Subsections (1) and (6) of section 197 of the Finance Act 1996 shall have effect for periods beginning on or after 1st April 1997.
Bowen Wells
Roger Knapman
Two of the Lords Commissioners of Her Majesty’s Treasury
20th March 1997
Explanatory Note
(This note is not part of the Order)
This Order appoints 1st April 1997 as the day from which periods begin for the purposes of subsections (1) and (6) of section 197 of the Finance Act 1996 (c. 8) in relation to air passenger duty, insurance premium tax, VAT and landfill tax.
(1)
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