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Statutory Instruments

2007 No. 1081 (C. 46)

INCOME TAX

The Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) Order 2007

Made

28th March 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred upon them by section 94(5) of the Finance Act 2006( 1 ).

Citation

1. This Order may be cited as the Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) Order 2007.

Appointment of substituted date for the purposes of Finance Act 2006. s. 94(5)

2. 6th April 2007 is appointed as the date substituted, in place of that on which the Finance Act 2006 was passed, for the purposes of the provisions specified in section 94(5) of that Act.

Paul Gray

Dave Hartnett

Two of the Commissioners for Her Majesty’s Revenue and Customs

28th March 2007

( 1 )

2006 c. 25 .

Status: This is the original version (as it was originally made).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 Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments — Appointment of Substituted Date) Order 2007 (2007/1081)

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