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

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