http://www.legislation.gov.uk/uksi/2008/1880/article/2/made

The Finance Act 2007, Section 50 (Appointed Day) Order 2008

Corporation tax

Tax

en

King's Printer of Acts of Parliament

2011-07-04

CORPORATION TAX

This Order appoints 1st August 2008 as the appointed day for the purposes of section 50 of the Finance Act 2007 (research and development tax relief: definition of SME etc). The amendments made by section 50 of that Act have effect by reference to the appointed day.