
1 
This Order may be cited as the Income and Corporation Taxes Act 1988, Section 559(4A), Order 2000 and shall come into force on 6th April 2000 immediately after the bringing into effect of section 139(1) of the Finance Act 1995.
2 
The relevant percentage determined for the purposes of section 559(4) and (4A) of the Income and Corporation Taxes Act 1988 is 18 per cent.
Jim Dowd
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury
30th March 2000