
1 
This Order may be cited as the Income and Corporation Taxes Act 1988, section 51A, (Appointed Day) Order 1995.
2 
The day appointed for the purposes of section 51A of the Income and Corporation Taxes Act 1988 is 2nd January 1996.
Simon Burns
David Willetts
Two of the Lords Commissioners of Her Majesty’s Treasury
15th November 1995