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The Finance Act 2007, Section 50 (Appointed Day) Order 2008

S.I. 2008/1880 · Made 16 July 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Corporation Tax

Made 16th July 2008

The Treasury make the following Order in exercise of the powers conferred by section 50(7) of the Finance Act 2007f1.

Annotations to the whole text

Footnotes

f1

2007 c.11.

Contents

  1. 1Citation
  2. 2Appointed day
  3. Signature
  4. Explanatory note

1Citation

This Order may be cited as the Finance Act 2007, Section 50 (Appointed Day) Order 2008.

2Appointed day

The day appointed for the purposes of section 50 of the Finance Act 2007 (research and development tax relief: definition of SME etc) is 1st August 2008.

Signature

Claire Ward

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

16th July 2008

Explanatory note

(This note is not part of the Order)

This Order appoints 1st August 2008 as the appointed day for the purposes of section 50 of the Finance Act 2007 (research and development tax relief: definition of SME etc). The amendments made by section 50 of that Act have effect by reference to the appointed day.