# The Finance Act 2008, Section 135 (Coronavirus) Order 2020, Article 2: Specified emergency


For the purposes of section 135 of the Finance Act 2008, the incidence of severe acute respiratory syndrome coronavirus 2 in the United Kingdom is an emergency.

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Source: https://www.legislation.gov.uk/uksi/2020/934/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2008-section-135-coronavirus-order-2020/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.