Search Legislation

The Finance Act 2008, Section 119 (Appointed Day) Order 2009

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Close

Print Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2009 No. 405 (C. 26)

Income Tax

Corporation Tax

The Finance Act 2008, Section 119 (Appointed Day) Order 2009

Made

26th February 2009

The Treasury make the following Order in exercise of the powers conferred by section 119(13) of the Finance Act 2008(1).

Citation

1.  This Order may be cited as the Finance Act 2008, Section 119 (Appointed Day) Order 2009.

Appointed day

2.  The day appointed for the purposes of section 119 of the Finance Act 2008 (correction and amendment of tax returns for purposes of income tax and corporation tax) is 1st April 2010.

Bob Blizzard

Steve McCabe

Two of the Lords Commissioners of Her Majesty’s Treasury

26th February 2009

EXPLANATORY NOTE

(This note is not part of the Order)

This Order appoints 1st April 2010 as the day on which the amendments made by section 119 of the Finance Act 2008 come into force. That section amends provisions in the Taxes Management Act 1970 (c. 9) and Schedule 18 to the Finance Act 1998 (c. 36) concerning the correction of income tax and corporation tax returns.

Back to top

Options/Help