delete The Finance Act 1989, section 178(1), (Appointed Day) Order 1997
This Order appoints 9th December 1997 as the day on which section 178(1) of the Finance Act 1989 shall have effect in relation to section 118F of the Income and Corporation Taxes Act 1988. It is a procedural instrument setting an effective date for a tax provision.
This Order is entirely procedural, serving only to appoint a specific date (9th December 1997) for a tax provision to take effect. That date has long passed, meaning the Order has already fulfilled its sole purpose and is now defunct. The substantive regulation (section 178(1) of the Finance Act 1989) would remain in force independently; this instrument merely administrative. Deleting it removes a spent instrument with no regulatory substance.