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Statutory Instruments

2005 No. 3337 (C.142)

INCOME TAX

CORPORATION TAX

The Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005

Made

6th December 2005

The Treasury, in exercise of the powers conferred upon them by section 45(9) of the Finance (No. 2) Act 2005( 1 ), make the following Order:

Citation

1. This Order may be cited as the Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005.

Appointed Day for Corporation Tax purposes

2. The day appointed for the purposes of section 45(4) to (7) of the Finance (No. 2) Act 2005 is 1st January 2006.

Appointed Day for Income Tax purposes

3. The day appointed for the purposes of section 45(1) to (3) of the Finance (No. 2) Act 2005 is 6th April 2006.

Vernon Coaker

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

6th December 2005

( 1 )

1. Citation

2. Appointed Day for Corporation Tax purposes

3. Appointed Day for Income Tax purposes

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005 (2005/3337)

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