2009 No. 402 (C. 23)
Income Tax
Capital Gains Tax
Corporation Tax
Value Added Tax
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.
2008 c. 9.

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

2 Appointed 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.
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.