Statutory Instruments
2005 No. 123 (C. 6)
INCOME TAX
The Finance Act 2004, Section 141 (Appointed Day) Order 2005
Made
27th January 2005
The Treasury, in exercise of the powers conferred upon them by section 141(6) and (7) of the Finance Act 2004( 1 ), make the following Order:
Citation
1. This Order may be cited as the Finance Act 2004, Section 141 (Appointed Day) Order 2005.
Appointed day
2. The day appointed for the purposes of section 141 of the Finance Act 2004(relief for research and development: software and consumable items) is 1st April 2004.
Nick Ainger
Jim Murphy
Two of the Lords Commissioners of Her Majestyβs Treasury
27th January 2005