# The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007

S.I. 2007/949 · made 21 March 2007

Section 92 of, and Schedule 6 to, the Finance Act 2005 (c. 7) insert Part 3A in the Capital Allowances Act 2001 (c. 2). Part 3A provides for capital allowances in certain circumstances where a person incurs expenditure on the renovation of business premises in disadvantaged areas.

Made under: Finance Act 2005 (Section 92)

PDFs: Printed copy https://openlegislation.uk/finance-act-2005-section-92-and-schedule-6-appointed-day-order-2007/pdf/uksi_20070949_en.pdf

## Introductory text

Income tax
Corporation tax
Made 21st March 2007
The Treasury make the following Order in exercise of the power conferred by section 92 of the Finance Act 2005.

## 1 Citation

This Order may be cited as the Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007.

## 2 Appointed Day

The day appointed for the purposes of section 92 of, and Schedule 6 to, the Finance Act 2005 (capital allowances: renovation of business premises in disadvantaged areas) is 11th April 2007.

## Signature

Frank Roy
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2007

## Explanatory note

(This note is not part of the Order)
Section 92 of, and Schedule 6 to, the Finance Act 2005 (c. 7) insert Part 3A in the Capital Allowances Act 2001 (c. 2). Part 3A provides for capital allowances in certain circumstances where a person incurs expenditure on the renovation of business premises in disadvantaged areas.
This Order provides that these provisions have effect in relation to expenditure incurred on or after 11th April 2007.
A full regulatory impact assessment for business premises renovation allowances was published in March 2005 and can be found at http://www.hmrc.gov.uk/ria/business-renovation.pdf.

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Source: https://www.legislation.gov.uk/uksi/2007/949 (the official version)
Page: https://openlegislation.uk/finance-act-2005-section-92-and-schedule-6-appointed-day-order-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.