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The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009

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Explanatory Memorandum
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.
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Income Tax (Trading and Other Income) Act 2005

This section has no associated Explanatory Memorandum

44. Omit section 305 (power to obtain information about effective duration of lease).

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