Finance Act 2003

Time limits.

155.—Part VI of the Finance Act 1983 is amended by inserting the following section after section 107:

“107A.—(1) The provisions of section 159A and 159B of the Stamp Duties Consolidation Act 1999 (inserted by the Finance Act 2003) shall, with any necessary modifications for the purpose of so corresponding, apply to the provisions of this Part in relation to amounts to be repaid, and the interest to be paid in respect of such amounts under section 107.

(2) This section shall come into effect on such day or days as the Minister for Finance may by order or orders either generally or with reference to any particular purpose or provision, appoint, and different days may be so appointed for different purposes or different provisions.”.