2008 No. 1878 (C. 80)
Corporation Tax
The Finance Act 2006, Section 28 (Appointed Day) Order 2008
Made
The Treasury make the following Order in exercise of the powers conferred by section 28(5) of the Finance Act 20061:
Citation1.
This Order may be cited as the Finance Act 2006, Section 28 (Appointed Day) Order 2008.
Appointed day2.
The day appointed for the purposes of section 28 of the Finance Act 2006 (relief for research and development: subjects of clinical trials) is 1st August 2008.
Claire Ward
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)
This Order appoints 1st August 2008 as the appointed day for the purposes of section 28 of the Finance Act 2006 (relief for research and development: subjects of clinical trials). The amendments made by Schedule 2 to that Act have effect by reference to the appointed day, subject to the exceptions provided for in subsection (4) of section 28.