
1 
This Order may be cited as the Finance Act 1995, Section 139(3), (Appointed Day) Order 1998.
2 
The day appointed for the purposes of sub-paragraphs (2) and (3)(b) of paragraph 3 of Schedule 27 to the Finance Act 1995 is 23rd November 1998.
3 
The day appointed for the purposes of paragraphs 1, 2, 3(1) and 4 to 7 of Schedule 27 to the Finance Act 1995 is 1st August 1999.
4 
Certificates under section 561 of the Income and Corporation Taxes Act 1988 which have been issued or renewed before the date on which this Order is made, for periods ending on or after the day appointed in paragraph 3 of this Order, shall cease to have effect at the end of the day preceding that appointed day.
Jane Kennedy
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd October 1998