# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008

S.I. 2008/2673 · made 8 October 2008

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.

Made under: Financial Services and Markets Act 2000 (Section 426, Section 428)

PDFs: Printed copy https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/pdf/uksi_20082673_en.pdf; Explanatory Memorandum https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/pdf/uksiem_20082673_en.pdf

## Introductory text

Corporation Tax
Made 8th October 2008
Laid before Parliament 8th October 2008
Coming into force 29th October 2008
The Treasury make the following Order in exercise of the powers conferred by sections 426 and 428 of the Financial Services and Markets Act 2000:

## 1 Citation and commencement

This Order may be cited as the Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008 and shall come into force on 29th October 2008 in relation to periods of account ending on or after that date.

## 2 Amendment of section 444BA of the Income and Corporation Taxes Act 1988

In section 444BA(11) of Income and Corporation Taxes Act, for the words “chapter 7.5 of the Integrated Prudential Sourcebook” substitute “chapter 1.4 of the Insurance Prudential Sourcebook”.

## Signature

Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
8th October 2008

## Explanatory note

(This note is not part of the Order)
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.
Article 2 amends section 444BA of ICTA by substituting details of the Prudential Sourcebook issued by the Financial Services Authority under the Financial Services and Markets Act 2000 with effect in relation to periods of account ending on or after 29th October 2008. The Prudential Sourcebook can be obtained from the website of the Financial Services Authority (www.fsa.gov.uk/Pages/library/index.html).
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/2673 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.