
1 
This Order may be cited as the Finance Act 1991, section 49, (Appointed Day) Order 1992.
2 
The day appointed as the day on which the provisions of section 49 of the Finance Act 1991 shall have effect in relation to accounting periods beginning on or after that day is 2nd October 1992.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
16th July 1992