Finance (No. 2) Act, 1998
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Commencement (Part 2). |
6.—(1) Subject to subsection (2), this Part shall have effect as respects instruments executed on or after the 23rd day of April, 1998. | |
(2) Sections 11 , 12 and 14 shall not apply as respects any instrument executed prior to the 1st day of January, 1999, where the instrument contains a statement in such form as the Commissioners may specify, certifying that the instrument was executed in pursuance of a contract which was evidenced in writing prior to the 23rd day of April, 1998. | ||
(3) The furnishing of an incorrect certificate for the purposes of subsection (2) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 94 of the Finance Act, 1983 . |