Statutory Instrument 1988 No. 1002 (C.31)

The Income and Corporation Taxes Act 1988 (Appointed Day No. 2) Order 1988

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1988 No. 1002 (C.31)

INCOME TAX

The Income and Corporation Taxes Act 1988 (Appointed Day No. 2) Order 1988

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 729(12) of the Income and Corporation Taxes Act 1988^[1] , hereby make the following Order:

    1.    The Order may be cited as the Income and Corporation Taxes Act 1988 (Appointed Day No. 2) Order 1988.

    2.    The day appointed for the purposes of section 729 of the Income and Corporation Taxes Act 1988 is 9th June 1988.

A. M. Battishill

J. G. Isaac

Two of the Commissioners of Inland Revenue

9th June 1988

This Order appoints 9th June 1988 as the day on which section 729 of the Income and Corporation Taxes Act 1988 (sale and repurchase of securities) ceases to apply to securities which are securities for the purpose of sections 710 to 728 of that Act (accrued income scheme).

[1] 1988 c. 1. back