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The Income and Corporation Taxes Act 1988, section 737A, (Appointed Day) Order 1995
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Statutory Instruments
1995 No. 1007 (C.25)
INCOME TAX
The Income and Corporation Taxes Act 1988, section 737A, (Appointed Day) Order 1995
Made
5th April 1995
The Treasury, in exercise of the powers conferred on them by section 737B(9) of the Income and Corporation Taxes Act 1988(1), hereby make the following Order:
1. This Order may be cited as the Income and Corporation Taxes Act 1988, section 737A, (Appointed Day) Order 1995.
2. The day appointed for the purposes of section 737A of the Income and Corporation Taxes Act 1988(1) in relation to agreements to sell United Kingdom equities and United Kingdom securities entered into on or after that day is the day on which the Finance Act 1995 is passed.
Derek Conway
Andrew Mitchell
Two of the Lords Commissioners of Her Majesty’s Treasury
5th April 1995
Explanatory Note
(This note is not part of the Order)
This Order provides for section 737A of the Income and Corporation Taxes Act 1988 (sale and repurchase of securities: deemed manufactured payments) to apply in relation to agreements to sell United Kingdom equities and United Kingdom securities entered into on or after the day on which the Finance Act 1995 is passed.
(1)
1988 c. 1; sections 737A and 737B were inserted by section 122 of the Finance Act 1994 (c. 9).
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