# The Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008, Article 2: Specification of disaster


For the purposes of section 135 of the Finance Act 2008 (interest on unpaid tax in case of disaster etc of national significance), floods, caused by weather conditions, which occurred in the United Kingdom in June and July 2007 are a disaster.

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Source: https://www.legislation.gov.uk/uksi/2008/1936/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2008-section-135-disaster-or-emergency-order-2008/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.