Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) This Order may be cited as the Income Tax Act 2007 (Amendment) (No. 2) Order 2009 and shall come into force on 18th November 2009.
(2) The amendments made by this Order shall be deemed to have come into force on 6th April 2007 and have effect—
(a)for income tax and capital gains tax purposes, for the year 2007-08 and subsequent tax years, and
(b)for corporation tax purposes, for accounting periods ending after 5th April 2007.