Statutory Instruments
Corporation Tax
Made
16th July 2008
The Treasury make the following Order in exercise of the powers conferred by section 50(7) of the Finance Act 2007(1).
1. This Order may be cited as the Finance Act 2007, Section 50 (Appointed Day) Order 2008.
2. The day appointed for the purposes of section 50 of the Finance Act 2007 (research and development tax relief: definition of SME etc) is 1st August 2008.
Claire Ward
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
16th July 2008
(This note is not part of the Order)
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.