# The Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006, Note: Explanatory note


(This note is not part of the Order)
This Order appoints 1st January 2007 as the day on which the provisions of Chapter 3 of Part 3 of the Finance Act 2006 (film and sound recordings) come into force.
A regulatory impact assessment has been prepared in relation to the provisions of the Finance Act 2006 dealing with the taxation of film production and is available on HM Treasury’s website at http://www.hm-treasury.gov.uk/media/1E6/1B/bud06_rias_896.pdf.

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Source: https://www.legislation.gov.uk/uksi/2006/3399/note (the official version)
Page: https://openlegislation.uk/finance-act-2006-section-531-films-and-sound-recordings-appointed-day-order-2006/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.