# The Finance Act 2007, Section 50 (Appointed Day) Order 2008, Article 2: Appointed 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.

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Source: https://www.legislation.gov.uk/uksi/2008/1880/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2007-section-50-appointed-day-order-2008/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.