
1 
This Order may be cited as the Finance Act 1987 (Commencement No. 1) Order 1988.
2 
Section 40(4) of the Finance Act 1987 shall come into force on 18th February 1988.
3 
Section 40(3) of the Finance Act 1987 shall come into force on 11th March 1988.
A. J. G. Isaac
T. J. Painter
Two of the Commissioners of Inland Revenue
9th February 1988