{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008.json",
  "id": "uksi/2008/2673",
  "title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008",
  "short_title": "Financial Services and Markets Act 2000 (Taxes) 2008",
  "long_title": "This Order amends section 444BA of the Income and Corporation Taxes Act 1988 (“ICTA”), in relation to matters under the care and management of Her Majesty’s Commissioners for Revenue and Customs. This amendment is in consequence of provisions made by or under the Financial Services and Markets Act 2001.",
  "citation": "S.I. 2008/2673",
  "type": "uksi",
  "year": "2008",
  "number": "2673",
  "version": "current",
  "date": "2008-10-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of section 444BA of the Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-10-14",
      "size": null,
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/pdf/uksi_20082673_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2008/2673/pdfs/uksi_20082673_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-10-14",
      "size": null,
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/pdf/uksiem_20082673_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2008/2673/pdfs/uksiem_20082673_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2000/8",
      "title": "Financial Services and Markets Act 2000",
      "url": "https://openlegislation.uk/financial-services-and-markets-act-2000",
      "provisions": [
        "section/426",
        "section/428"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2673",
    "retrieved_at": "2026-10-29T03:23:38.797210+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}