Statutory Instruments
TAXES
Made
19th April 1988
The Treasury, in exercise of the powers conferred on them by section 81(8) of the Finance (No. 2) Act 1987(1), hereby make the following Order:
1. This Order may be cited as the Finance (No. 2) Act 1987 (Commencement) Order 1988.
2. Section 81 of the Finance (No. 2) Act 1987 shall come into force on 29th April 1988.
Mark Lennox-Boyd
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
19th April 1988
(This note is not part of the Order)
This Order brings section 81 of the Finance (No. 2) Act 1987 (“the section”) into force on 29th April 1988.
Subsections (1) and (2) of the section make substitutions in section 72(1) and (2) respectively of the Finance Act 1985 (c. 54) and subsection (3) thereof makes an insertion after section 72(2) of that Act. Subsection (4) of the section makes a substitution in section 137(4) of the Capital Gains Tax Act 1979 (c. 14), subsection (5) thereof makes a substitution for section 137(9) of that Act and subsections (6) and (7) thereof make substitutions in section 138(1) and (4) respectively of that Act.