
1 
This Order may be cited as the Finance Act 1990, section 46, (Appointed Day) Order 1991.
2 
The day appointed for the coming into force of section 46 of the Finance Act 1990 is 1st January 1992.
Irvine Patnick
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
18th December 1991