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The Finance Act 1999, Section 59(3)(b), (Appointed Day) Order 2000
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- UK Statutory Instruments
- 2000 No. 2004 (C. 53)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
Section 32 of the Finance Act 1991 gives relief for payments made by individuals resident in the United Kingdom in respect of a qualifying course of vocational training. Section 33 of that Act empowers the Revenue to make regulations in connection with section 32.
Section 59(2) and (3)(b) of the Finance Act 1999 provides that sections 32 and 33 of the Finance Act 1991 shall cease to have effect in relation to payments made on or after such date after 6th April 2000 as the Treasury may by order appoint.
This Order appoints 1st September 2000 as the day in question.
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