Statutory Instruments
2000 No. 921
INCOME TAX
The Income and Corporation Taxes Act 1988, Section 559(4A), Order 2000
Made
30th March 2000
Laid before the House of Commons
31st March 2000
Coming into force
6th April 2000
The Treasury, in exercise of the powers conferred on them by section 559(4A) 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 559(4A), Order 2000 and shall come into force on 6th April 2000 immediately after the bringing into effect of section 139(1) of the Finance Act 1995( 2 ).
2. The relevant percentage determined for the purposes of section 559(4) and (4A) of the Income and Corporation Taxes Act 1988 is 18 per cent.
Jim Dowd
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury
30th March 2000
1988 c. 1 ; subsection (4A) was inserted by section 139(1) of the Finance Act 1995 (c. 4) .
See the Appointment Day Order which gives effect to section 139(1) of the Finance Act 1995 (the latter also amends section 559(4) of the Income and Corporation Taxes Act 1988), S.I. 2000/922 (C.22) .