The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 No. 954

PART 1 GENERAL PROVISIONS

Citation, commencement and effect

1.—(1) This Order may be cited as the Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008, and shall come into force on 6th April 2008.

(2) Articles 8, 12, 21, 42, 47 and 52 have effect for periods of account beginning on or after 6th April 2008.

Overview of this Order

2.  In this Order—

• this Part contains general provisions;

• Part 2 makes consequential amendments to primary legislation;

• Part 3 makes consequential amendments to secondary legislation.

Consequential repeals

3.  The consequential repeals in the Schedule to this Order have effect.

General saving

4.  The amendments and repeals made by this Order do not affect the operation of section 1297 of the Companies Act 2006 (continuity of the law).