This Statutory Instrument has been printed in substitution of the SI of the same number and is being issued free of charge to all known recipients of that Statutory Instrument.

2008 No. 561 (C. 19)

Income Tax

The Finance Act 2007 Section 46 (Commencement) Order 2008

Made

The Treasury makes the following Order, in exercise of the powers conferred by section 46(9) of the Finance Act 20071.

Citation1

This Order may be cited as the Finance Act 2007 section 46 (Commencement) Order 2008.

Commencement of section 46 of the Finance Act 20072

Section 46 (1) to (3) and (5) to (7) of the Finance Act 2007 comes into force on 6th April 2008.

Alan CampbellDave WattsTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Order)

This Order brings into force on 6th April 2008 section 46(1) to (3) and (5) to (7) of the Finance Act 2007.

A regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

NOTE AS TO EARLIER COMMENCEMENT ORDERS

(This note is not part of the Order)

Provision

Date of Commencement

S.I.No.

s.22(3)

1.08.2007

2007/2118

Schedule 1 (the amendments made by that Schedule have effect with regard to the provision of facilities for remote gaming)

1.09.2007

2007/2172

Schedules 14 (partially) and 13

1.10.2007

2007/2483

Schedule 25 (partially)

1.09.2007

2007/2532

Schedule 2, paragraphs 2 to 10

1.11.2007

2007/2902

ss.82, 83 and 84 (except for s.84(4))

8.11.2007

2007/3166

s.84(4) and Schedule 23

1.12.2007

2007/3166