
1 
This Order may be cited as the Insurance Companies (Loan Relationships) (Election for Accruals Basis) Order 1999 and shall come into force on 2nd July 1999.
2 
In paragraph 5(6) of Schedule 11 to the Finance Act 1996 (election for accruals basis for long term business assets) for “31st March 1999” there shall be substituted “31st March 2000”.
Jim Dowd
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
11th June 1999