1 Citation, commencement and effect
1 This Order may be cited as the Income Tax Act 2007 (Amendment) (No. 2) Order 2007 and shall come into force on 17th July 2007.
2 This Order has effect—
(a) for income tax purposes, for the tax year 2007-08 and subsequent tax years, and
(b) for corporation tax purposes, for accounting periods ending after 5th April 2007.