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United Kingdom Statutory Instruments


You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Finance Act 2008, Schedule 37 (Appointed Day) Order 2009 No. 402 (C. 23)
URL: http://www.bailii.org/uk/legis/num_reg/2009/uksi_20090402_en_1.html

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

Made

26th February 2009

The Treasury make the following Order in exercise of the powers conferred by section 115(2) of the Finance Act 2008(1).

Citation

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

Appointed day

2. 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.

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.

(1)

2008 c. 9. Back [1]



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