2

1

The day appointed for the enactments specified in paragraph (2) for periods beginning on or after which section 178(1) of the Finance Act 1989 shall have effect is 18th August 1989.

2

The enactments specified in this paragraph are–

a

section 8(9) of the Finance Act 18942,

b

section 18 of the Finance Act 18963,

c

section 61(5) of the Finance (1909–10) Act 19104,

d

section 17(3) of the Law of Property Act 19255,

e

section 73(6) of the Land Registration Act 19256,

f

sections 86, 86A, 87 and 88 of the Taxes Management Act 19707,

g

paragraph 3 of Schedule 16A to the Finance Act 19738,

h

paragraphs 15 and 16 of Schedule 2, and paragraph 8 of Schedule 5, to the Oil Taxation Act 19759,

i

section 47 of the Finance (No. 2) Act 197510,

j

paragraph 59 of Schedule 8 to the Development Land Tax Act 197611,

k

sections 233 and 236(3) and (4) of the Inheritance Tax Act 198412,

l

section 92 of the Finance Act 198613, and

m

sections 160, 824 and 825 of, and paragraph 3 of Schedule 19A to, the Income and Corporation Taxes Act 198814.