Finance Act 2003 establishes its short title and deems most sections effective from 1 April 2003. The Finance Act is titled as such and gives effect to the Central Government's financial proposals; sections 2 to 103 are deemed to have come into force on the first day of the fiscal year, except that clause (b) of section 92 is excluded from that deemed commencement.
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Provisions expressly mentioned in the judgment/order text.
Finance Act 2003 establishes its short title and deems most sections effective from 1 April 2003.
The Finance Act is titled as such and gives effect to the Central Government's financial proposals; sections 2 to 103 are deemed to have come into force on the first day of the fiscal year, except that clause (b) of section 92 is excluded from that deemed commencement.
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