Statutory Instruments
2006 No. 982 (C. 29)
INCOME TAX
CORPORATION TAX
The Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006
Made
30th March 2006
The Treasury, acting under section 19(1) of the Finance (No. 2) Act 2006( 1 ), make the following Order:
Citation
1. This Order may be cited as the Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006.
Appointed days
2. —(1) The days appointed for the coming into force of section 17(1) of the Finance (No. 2) Act 2005 (“section 17(1)”) are those set out in this article.
(2) Section 17(1) shall come into force for the purposes of income tax—
(a) for the year 2006-07 and subsequent years of assessment, and
(b) for distributions made on or after 6th April 2006.
(3) Section 17(1) shall come into force for the purposes of corporation tax—
(a) on income, for accounting periods beginning on or after 1st April 2006,
(b) on chargeable gains, in relation to disposals made on or after 1st April 2006, and
(c) for distributions made on or after 1st April 2006.
Gillian Merron
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
30th March 2006