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STATUTORY INSTRUMENTS

2003 No. 1997 (C.83)

TAXES

The Finance Act 2003, Schedule 22, Paragraph 3(1) (Appointed Day) Order 2003

  Made 5th August 2003 

The Treasury in exercise of the powers conferred upon them by paragraph 3(2) of Schedule 22 to the Finance Act 2003 [1] hereby make the following Order:

Citation
     1. This Order may be cited as the Finance Act 2003, Schedule 22, Paragraph 3(1) (Appointed Day) Order 2003.

Appointed day
     2. Paragraph 3(1) of Schedule 22 to the Finance Act 2003 has effect on and after 1st September 2003.


Jim Murphy

Joan Ryan
Two of the Lords Commissioners of Her Majesty's Treasury

5th August 2003


EXPLANATORY NOTE

(This note is not part of the Order)


This Order appoints 1st September 2003 as the day on and after which paragraph 3(1) of Schedule 22 to the Finance Act 2003 (c. 14:"Schedule 22") has effect. Schedule 22 substitutes new provisions for Chapters 1 to 5 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and also makes consequential amendments to other enactments. By virtue of paragraph 3(2) of Schedule 22, paragraph 3(1) does not affect any securities or interest in securities acquired before 16th April 2003, although other provisions inserted by Schedule 22 will apply to such securities and interests as they apply to others.

The Order also has the effect of commencing, in addition to paragraph 3, the following provisions of Schedule 22 - 

Notes:

 [1] 2003 c. 14.back


ISBN 0 11 047251 9


 
© Crown copyright 2003
Prepared 12 August 2003

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URL: http://www.bailii.org/uk/legis/num_reg/2003/20031997.html