The Finance Act 1996, Schedule 35, (Appointed Day) Order 1997
Sections 33A to 33F of the Capital Allowances Act 1990 (c. 1) (“the 1990 Act”), which were inserted by sections 94 to 97 of the Finance Act 1995 (c. 4), make provision in relation to balancing charges in respect of ship disposals taking place on or after 21st April 1994.