- Latest available (Revised)
- Original (As made)
The Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008
You are here:
- UK Statutory Instruments
- 2008 No. 1936
- Whole Instrument
- Previous
- Next
What Version
Opening Options
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
2008 No. 1936
Revenue And Customs
The Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008
Made
22nd July 2008
Laid before the House of Commons
22nd July 2008
Coming into force
13th August 2008
The Treasury make the following Order in exercise of the powers conferred by section 135 of the Finance Act 2008(1).
The Treasury, in accordance with section 135(9) of the Finance Act 2008, consider the disaster referred to in the following Order to be of national significance.
Citation, commencement and interpretation
1. This order may be cited as the Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008 and comes into force on 13th August 2008.
Specification of disaster
2. For the purposes of section 135 of the Finance Act 2008 (interest on unpaid tax in case of disaster etc of national significance), floods, caused by weather conditions, which occurred in the United Kingdom in June and July 2007 are a disaster.
Specified date
3. For the purposes of section 135(4)(a) of the Finance Act 2008 (relief period), the date specified is 1st June 2007.
Claire Ward
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd July 2008
EXPLANATORY NOTE
(This note is not part of the Order)
This Order is made in exercise of the powers conferred by section 135 of the Finance Act 2008 (“the Act”). That section permits the Commissioners to agree to defer payments to them, without charge to interest and surcharge, in the case of a disaster or emergency specified in an Order made under section 135. The Treasury must be satisfied in accordance with section 135(9) of the Act that the disaster or emergency is of national significance. Section 135(4) of the Act defines the period over which relief is extended. Section 135(10) of the Act provides that this order has retrospective effect.
Article 2 specifies that floods, caused by weather conditions, which occurred in the United Kingdom in June and July 2007 are a disaster which qualifies for relief under section 135 of the Act.
Article 3 specifies that the commencement date for the relief period is 1st June 2007.
A full and final Impact Assessment has not been produced for this instrument as it has no impact on the private or voluntary sectors.
(1)
Options/Help
Print Options
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.