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The Finance Act 1998, Section 37, (Appointed Day) Order 1999
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Statutory Instruments
1999 No. 619 (C. 16)
INCOME TAX
The Finance Act 1998, Section 37, (Appointed Day) Order 1999
Made
9th March 1999
The Treasury, in exercise of the powers conferred on them by section 37(3) of the Finance Act 1998(1), hereby make the following Order:
1. This Order may be cited as the Finance Act 1998, Section 37, (Appointed Day) Order 1999.
2. The day appointed for the purposes of section 37 of the Finance Act 1998 (abolition of periodic accounting of tax on interest on gilt-edged securities) is 1st April 1999.
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 1999
Explanatory Note
(This note is not part of the Order)
Section 37 of the Finance Act 1998 provides that section 51B of the Income and Corporation Taxes Act 1988 (c. 1) (periodic accounting of tax on interest on gilt-edged securities) shall be repealed in relation to payments of interest on gilt-edged securities falling due on or after such day as the Treasury may by order appoint.
This Order appoints 1st April 1999 as the day in question.
(1)
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