Section 1Citation
This Order may be cited as the Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006
Section 2Appointed days
(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.
2 sections
Cite this legislation
The Finance (No. 2) Act 2005, Section 17(1) (Appointed Day) Order 2006 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2006-982
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com