2008 No. 1930 (C. 91)

Corporation Tax

The Finance Act 2008, Section 27 (Appointed Day) Order 2008

Made

The Treasury make the following Order in exercise of the powers conferred by section 27(10) of the Finance Act 20081.

Citation1

This Order may be cited as the Finance Act 2008, Section 27 (Appointed Day) Order 2008.

Appointed day2

The day appointed for the purposes of section 27 of the Finance Act 2008 (qualifying expenditure: R&D relief and vaccine research relief) is 1st August 2008.

Claire WardDave WattsTwo 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 27 of the Finance Act 2008 (qualifying expenditure: R&D relief and vaccine research relief). The amendments made by section 27 of that Act have effect by reference to the appointed day.