<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="uksi"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/uksi/2008/1521"/><FRBRuri value="http://www.legislation.gov.uk/id/uksi/2008/1521"/><FRBRdate date="2008-06-11" name="made"/><FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/><FRBRcountry value="GB-UKM"/><FRBRsubtype value="order"/><FRBRnumber value="1521"/><FRBRnumber value="C. 68"/><FRBRname value="S.I. 2008/1521 (C. 68)"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/uksi/2008/1521/made"/><FRBRuri value="http://www.legislation.gov.uk/uksi/2008/1521/made"/><FRBRdate date="2008-06-11" name="made"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/uksi/2008/1521/made/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/uksi/2008/1521/made/data.akn"/><FRBRdate date="2026-08-13+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#made" date="2008-06-11" eId="date-made" source="#"/></lifecycle><analysis source="#"><otherAnalysis source=""/></analysis><references source="#"><TLCEvent eId="made" href="" showAs="Made"/><TLCRole eId="ref-d25e102" href="/ontology/role/uk.Two of the Lords Commissioners of Her Majesty’s Treasury" showAs="Two of the Lords Commissioners of Her Majesty’s Treasury"/><TLCPerson eId="ref-d25e98" href="/ontology/persons/uk.ClaireWard" showAs="Claire Ward"/><TLCPerson eId="ref-d25e100" href="/ontology/persons/uk.FrankRoy" showAs="Frank Roy"/></references><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/uksi/2008/1521/made</dc:identifier><dc:title>The Finance Act 2007, Section 17(2) (Corporation Tax Deduction for Expenditure on Energy-Saving Items) (Appointed Day) Order 2008</dc:title><dc:subject>Corporation tax</dc:subject><dc:subject>Tax</dc:subject><dc:subject>Energy conservation</dc:subject><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2011-07-04</dc:modified><dc:subject scheme="SIheading">CORPORATION TAX</dc:subject><dc:description>This Order appoints 8th July 2008 as the day on or after which the amendment made by section 17(1) of the Finance Act 2007 (c.11) shall have effect in relation to expenditure incurred.</dc:description><ukm:SecondaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="secondary"/><ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/><ukm:DocumentStatus Value="final"/><ukm:DocumentMinorType Value="order"/></ukm:DocumentClassification><ukm:Year Value="2008"/><ukm:Number Value="1521"/><ukm:AlternativeNumber Category="C" Value="68"/><ukm:Made Date="2008-06-11"/><ukm:ISBN Value="9780110818511"/></ukm:SecondaryMetadata><ukm:Alternatives><ukm:Alternative Date="2008-06-17" URI="http://www.legislation.gov.uk/uksi/2008/1521/pdfs/uksi_20081521_en.pdf" Title="Print Version"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="2"/><ukm:BodyParagraphs Value="2"/><ukm:ScheduleParagraphs Value="0"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><preface eId="preface"><block name="banner">Statutory Instruments</block><block name="number"><docNumber>2008 No. 1521 (C. 68)</docNumber></block><container name="subjects"><container name="subject"><block name="subject"><concept refersTo="#">Corporation Tax</concept></block></container></container><block name="title"><docTitle>The Finance Act 2007, Section 17(2) (Corporation Tax Deduction for Expenditure on Energy-Saving Items) (Appointed Day) Order 2008</docTitle></block><container name="dates"><block name="madeDate" refersTo="#date-made"><span>Made</span><docDate date="2008-06-11">11th June 2008</docDate></block></container></preface><preamble><formula name="enactingText"><p>The Treasury, in exercise of the powers conferred by section 17(2) of the Finance Act 2007<authorialNote class="footnote" eId="f00001" marker="1"><p><ref eId="c00003" href="http://www.legislation.gov.uk/id/ukpga/2007/11">2007 c.11</ref>.</p></authorialNote>, make the following Order.</p></formula></preamble><body><article eId="article-1"><num>1.</num><content><p>This Order may be cited as the Finance Act 2007, Section 17(2) (Corporation Tax Deduction for Expenditure on Energy-Saving Items) (Appointed Day) Order 2008.</p></content></article><article eId="article-2"><num>2.</num><content><p>The day appointed for the purposes of section 17(2) of the Finance Act 2007 is 8th July 2008.</p></content></article><hcontainer name="signatures"><hcontainer name="signatureBlock"><content><block name="signature"><signature refersTo="#">Claire Ward</signature></block><block name="signature"><signature refersTo="#">Frank Roy</signature></block><block name="role"><role refersTo="#">Two of the Lords Commissioners of Her Majesty’s Treasury</role></block><block name="date"><date date="2008-06-11">11th June 2008</date></block></content></hcontainer></hcontainer></body><conclusions><blockContainer class="explanatoryNote"><heading>EXPLANATORY NOTE</heading><subheading>(This note is not part of the Order)</subheading><blockContainer ukl:Name="P"><p>This Order appoints 8th July 2008 as the day on or after which the amendment made by section 17(1) of the Finance Act <ref eId="c00001" href="http://www.legislation.gov.uk/id/ukpga/2007/11">2007 (c.11)</ref> shall have effect in relation to expenditure incurred.</p></blockContainer><blockContainer ukl:Name="P"><p>Section 17(1) inserts new sections into the Income and Corporation Taxes Act <ref eId="c00002" href="http://www.legislation.gov.uk/id/ukpga/1988/1">1988 (c.1)</ref> in relation to a corporation tax deduction for expenditure on energy-saving items.</p></blockContainer></blockContainer></conclusions></act></akomaNtoso>