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Statutory Instruments

2002 No. 2931

Taxes

The Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002

Made

27th November 2002

Laid before the House of Commons

27th November 2002

Coming into force

1st December 2002

The Treasury, in exercise of the powers conferred upon them by section 349B(8) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”)( 1 ) hereby make the following Order:

1. This Order may be cited as the Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002, and shall come into force on 1st December 2002.

2. In section 349B(3) of the Taxes Act after “made to” insert “, or to the nominee of”.

Nick Ainger

Jim Fitzpatrick

Two of the Lords Commissioners of Her Majesty’s Treasury

27th November 2002

( 1 )

1988 c. 1 ; section 349B was inserted by section 85 of the Finance Act 2001 (c. 9) and amended by section 94 of, and Part 3(14) of Schedule 40 to, the Finance Act 2002 (c. 23) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002 (2002/2931)
Version from: original only

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
Defined Term Section/Article ID Scope of Application
the Taxes Act Preamble def_1460dd77d7

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