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