# The Income Tax Act 2007 (Amendment) Order 2009, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Order)
This Order exercises powers conferred by the Income Tax Act 2007 to undo changes and to make consequential amendments. The Acts affected are the Income and Corporation Taxes Act 1988 (article 2), the Taxation of Chargeable Gains Act 1992 (article 3), the Finance Act 1994 (article 4) and the Income Tax Act 2007 itself (article 5).
Authority for the retrospective provision made by this Order is conferred by sections 1028(4) and 1029(4) of the Income Tax Act 2007.
A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

---
Source: https://www.legislation.gov.uk/uksi/2009/23/note (the official version)
Page: https://openlegislation.uk/income-tax-act-2007-amendment-order-2009/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.