The Finance Act 1989, section 158(1) and (2), (Appointed Days) Order 1993

• Citation: S.I. 1993/753
• Sections: 4

Section 1

This Order may be cited as the Finance Act 1989, section 158(1) and (2), (Appointed Days) Order 1993.

Section 2

In this Order “section 158” means section 158 of the Finance Act 1989.

Section 3

The day appointed as the day on which—

(a) paragraph (a) of subsection (1) of section 158 shall have effect—

(i) in relation to income tax under Schedule E, where the demand for the tax is made on or after that day, and

(ii) in any other case, where the tax is charged by an assessment notice of which is issued on or after that day, and

(b) paragraph (b) of that subsection shall have effect where the tax is charged by an assessment relating to an accounting period beginning on or after that day,

is 19th April 1993.

Section 4

The day appointed as the day on which subsection (2) of section 158 shall have effect in relation to repayments of tax made on or after that day is 6th April 1993.