OpenLegislation

The Finance Act 2008, Schedule 37 (Appointed Day) Order 2009

S.I. 2009/402 · Made 26 February 2009

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Income Tax

Capital Gains Tax

Corporation Tax

Value Added Tax

Made 26th February 2009

The Treasury make the following Order in exercise of the powers conferred by section 115(2) of the Finance Act 2008f1.

Annotations to the whole text

Footnotes

f1

2008 c. 9.

Contents

  1. 1Citation
  2. 2Appointed day
  3. Signature
  4. Explanatory note

1Citation

This Order may be cited as the Finance Act 2008, Schedule 37 (Appointed Day) Order 2009.

2Appointed day

The day appointed as the day on which the amendments made by Schedule 37 to the Finance Act 2008 (record-keeping) come into force is 1st April 2009.

Signature

Bob Blizzard

Steve McCabe

Two of the Lords Commissioners of Her Majesty’s Treasury

26th February 2009

Explanatory note

(This note is not part of the Order)

This Order appoints 1st April 2009 as the day on which the amendments made by Schedule 37 to the Finance Act 2008 come into force. That Schedule contains provision about the obligations to keep records for the purposes of income tax, capital gains tax, corporation tax and value added tax.