Search Legislation

The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Appointed days

2.  The days appointed for the coming into force of Schedule 24 are —

(a)1st April 2008 in relation to relevant documents relating to tax periods commencing on or after that date;

(b)1st April 2008 in relation to assessments falling within paragraph 2 for tax periods commencing on or after that date;

(c)1st July 2008 in relation to relevant documents relating to claims under the Thirteenth Council Directive(1) (arrangements for the refund of value added tax to persons not established in Community territory) for years commencing on or after that date;

(d)1st January 2009 in relation to relevant documents relating to claims under the Eighth Council Directive(2) (arrangements for the refund of value added tax to taxable persons not established in the territory of the country) for years commencing on or after that date;

(e)1st April 2009 in relation to documents relating to all other claims for repayments of relevant tax made on or after 1st April 2009 which are not related to a tax period; and

(f)in any other case, 1st April 2009 in relation to documents given where a person’s liability to pay relevant tax arises on or after that date.

(1)

86/560/EEC. OJ L326, 21.11.86, P 40.

(2)

79/1072/EEC. OJ L331, 27.12. 1979, P 11.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources