
1 
This Order may be cited as the Finance Act 1996, section 197, (Appointed Day) Order 1997.
2 
Subsections (1) and (6) of section 197 of the Finance Act 1996 shall have effect for periods beginning on or after 1st April 1997.
Bowen Wells
Roger Knapman
Two of the Lords Commissioners of Her Majesty’s Treasury
20th March 1997