Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) This Order may be cited as the Income Tax Act 2007 (Amendment) (No. 3) Order 2007 and shall come into force on 3rd January 2008.
(2) This Order has effect—
(a)for income tax and capital gains 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.