{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/note",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/note.json",
  "legislation": "uksi/2008/2673",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nArticle 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).\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2673/note",
    "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."
}