The Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005 No. 3337 (C.142)

BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Statutory Instruments

You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005 No. 3337 (C.142)
URL: http://www.bailii.org/uk/legis/num_reg/2005/20053337.html

[New search] [Help]

STATUTORY INSTRUMENTS

2005 No. 3337 (C.142)
INCOME TAX
CORPORATION TAX
The Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005

Made

6th December 2005

The Treasury, in exercise of the powers conferred upon them by section 45(9) of the Finance (No. 2) Act 2005[1], make the following Order:

Citation
     1. This Order may be cited as the Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005.

Appointed Day for Corporation Tax purposes
     2. The day appointed for the purposes of section 45(4) to (7) of the Finance (No. 2) Act 2005 is 1st January 2006.

Appointed Day for Income Tax purposes
     3. The day appointed for the purposes of section 45(1) to (3) of the Finance (No. 2) Act 2005 is 6th April 2006.

Vernon Coaker

Dave Watts
Two of the Lords Commissioners of Her Majesty's Treasury

6th December 2005

EXPLANATORY NOTE

(This note is not part of the Order)

Schedule 19 to the Finance Act 1993 contains administrative machinery under which Lloyd's managing agents make returns of syndicates' profits and losses for tax purposes, and for assessment and collection of tax. Section 45 of the Finance (No. 2) Act 2005 creates a power for the Commissioners for Her Majesty's Revenue and Customs to make regulations replacing (and up-dating) Schedule 19 (which regulations are being made simultaneously with this Order) and repeals Schedule 19, providing for section 45 to come into force as provided by Treasury Order.

Notes:

[1] 2005 c. 22.back

ISBN 0 11 073744 X

Prepared 9 December 2005

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/legis/num_reg/2005/20053337.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Statutory Instruments
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Finance (No. 2) Act 2005, Section 45, (Appointed Day) Order 2005 No. 3337 (C.142) URL: http://www.bailii.org/uk/legis/num_reg/2005/20053337.html