- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Taxes And Duties
7th December 2011
Laid before the House of Commons
8th December 2011
Coming into force
30th December 2011
The Treasury make the following Order in exercise of the power conferred by section 88(9) of the Finance Act 2011(1):
1. This Order may be cited as the Finance Act 2011, Section 88 (Appointed Day) Order 2011, and comes into force on 30th December 2011.
2. The day appointed as the day on which the amendments made by section 88 of the Finance Act 2011 come into force is 30th December 2011.
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2011
(This note is not part of the Order)
This Order appoints 30th December 2011 as the day on which the amendments made by section 88 of the Finance Act 2011 come into force.
Subsections (2) to (7) of section 88 amend section 1 of the Provisional Collection of Taxes Act 1968 (c. 2) (“the PCTA”). That section gives temporary statutory effect to resolutions of the House of Commons which renew, vary or abolish taxes and duties to which it applies(2). The amendments ensure that the PCTA continues to enable such changes to tax law, and that it continues to enable the collection of taxes, on a provisional basis after currently planned changes to the parliamentary timetable(3), subject to restrictions and conditions. Subsection (8) repeals provisions which had previously amended section 1 of the PCTA and become redundant as a result of changes brought into force by this Order.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day order.
Subsections (10) and (11) of section 88 make provision in relation to resolutions passed before the appointed day.
Under the new timetable, from 2012, sessions will begin in the spring, rather than the autumn, and end in the following spring.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: