Enabling power: Finance Act 1996, ss. 51 (1), 53 (1), 53 (4). Issued: 24.03.2014. Made: 18.03.2014. Laid: 19.03.2014. Coming into force: 01.04.2014. Effect: S.I. 1996/1527 amended. Territorial extent & classification: E/W/S/NI. General