The Corporation Tax Acts (Provisions for Payment of Tax and Returns) (Appointed Days) Order 1992

• Citation: S.I. 1992/3066
• Sections: 3

Section 1

This Order may be cited as the Corporation Tax Acts (Provisions for Payment of Tax and Returns) (Appointed Days) Order 1992.

Section 2

(1) The day appointed for the purposes of the enactments specified in paragraph (2) of this article is 30th September 1993.

(2) The enactments specified in this paragraph are—

(a) sections 85 , 86 , 88 , and 91 of, and paragraph 7 of Schedule 6 to, the Finance (No.2) Act 1987;

(b) sections 8(3), 10 , 252(2) and (3), 419(1) and (3), 584(1), (2) and (5) to (10), and 826 , of the Income and Corporation Taxes Act 1988;

(c) section 102 of the Finance Act 1989;

(d) sections 137(5), 139(8), 179 , 189 and 190 of the Taxation of Chargeable Gains Act 1992.

Section 3

(1) The day appointed for the purposes of the enactments specified in paragraph (2) of this article is 31st December 1993.

(2) The enactments specified in this paragraph are sections 82 and 83 of the Finance (No.2) Act 1987.